In the result, the appeal filed by the assessee is allowed for statistical purpose
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
transferred by the assessee to the M/s Devinder Kumar Deepesh Kumar ,as an accommodation entry for recording of bogus purchase, because 4 I.T.A. No. 236/Asr/2023 Assessment Year: 2011-12 as per the AO the physical movement of goods could not be proved, in absence of any Bilty, weighment slip of goods, octroi receipts, and in absence of any proof