9911796707
TMI Blog2024 (5) TMI 1446X X X X Extracts X X X X X X X X Extracts X X X X ..... ere are two other Appeals of the same Assessee arising out of the same order against which this Appeal is filed. These two Appeals being Income Tax Appeal No.1537 of 2018 and Income Tax Appeal No.1691 of 2018, are not listed but at the request of Mr. Suresh Kumar taken on board and a common order is passed. 2. The Assessing Officer ("AO") had reopened the assessments for Assessment Years ("AY") 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h April 2017, which is impugned in this Appeal. Respondent though served, is absent. Nobody has entered appearance for it. 3. The CIT(A) and the ITAT have given concurrent finding that Assessee has produced ledger copies of the concerned parties, purchase bills, bank statements, proof of payment having been made through cheques to prove the genuineness of the transaction whereas the AO had only r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certain the genuineness of the transactions, which he failed to do. 5. Whether purchases were bogus or whether the parties from whom such purchases were made, were bogus are essentially questions of fact. In the present case, the indisputable fact is that assessee had furnished copy of the tax audit report, P&L A/c and balance-sheet. Assessee also filed purchase bills, payments made by cheques to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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