SH. VIKRAM JAIN,AMRITSAR. vs. THE DY. COMMISSIONER OF INCOME TAX, AMRITSAR.
In the result, the assessee’s appeal is allowed for statistical purposes on the terms afore-stated
ITA 336/ASR/2016[2010-11]Status: DisposedITAT Amritsar01 Jan 2019AY 2010-11
Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 336/Asr/2016 Assessment Year: 2010-11
For Appellant: Sh. R. K. Magow (C.A.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 144Section 145(3)
bogus. The same cannot be regarded as per se a validation of the purchases from the assessee, which, as afore-stated, are unsupported by evidence as to transportation. There is in fact no finding of incurring of the transportation cost by the assessee or it being incurred by the purchaser, in which case, where so, all that was needed
