PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. ADVANCE ENGINEERING CORPORATION

In the result, the appeal is allowed and the

Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Chaitali Chatterjee (Das) Date : 9Th June, 2025.

bogus purchases even after taking cognizance of the fact that the respondent assessee has failed to establish the genuineness of the purchases? b. Whether on the facts and in the circumstances of the case, the learned Tribunal was justified in law to grant substantial relief to the respondent assessee by ignoring the findings of the search and seizure

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S BOSCON LEATHER PRODUCTS PVT LTD

Accordingly, the appeal fails and is dismissed