GANESH MODI,MUMBAI vs. ASSESSING OFFICER CENTRAL CIRCLE 4(2), MUMBAI, MUMBAI
What did the Tribunal hold?
The Tribunal found that the assessee had not discharged the onus of proving the genuineness of purchases and had not complied with previous ITAT directions. However, the Tribunal also noted that the AO had not properly facilitated cross-examination of the alleged entry providers.
What were the facts?
The Assessing Officer (AO) disallowed purchases claimed by the assessee, suspecting accommodation entries from certain parties. The AO issued notices, but the parties did not respond, and the assessee failed to produce them. The AO added the entire purchase amount to the assessee's income.
What were the issues?
Whether the assessee discharged the onus of proving the genuineness of purchases, and whether the AO properly followed the directions for cross-examination.
Which sections of the Income-tax Act were involved?
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Before: SHRI SANDEEP SINGH KARHAIL & SHRI PRABHASH SHANKAR
Heard together (2 matters)
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PER PRABHASH SHANKAR [A.M.] :- The above captioned appeals emanating from the a
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