PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. MRS PREMLATA TEKRIWAL

In the result, the appeals filed by the revenue are

Bench: This Court In Itat/27/2022, Itat/32/2022 And

bogus purchase. With regard to the aspect of the assessing officer as to making inquiries, the PCIT referred to the decision of the Hon’ble Supreme Court reported in Rampyari Devi Saraogi Vs. CIT (1968) 67 ITR 84, Smt. Tara Devi Aggarwal Vs. CIT (1973) 88 ITR 323 (SC) and the decision of the other High Courts. Further, the PCIT

PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. BINOD KUMAR TEKRIWAL

In the result, the appeals filed by the revenue are allowed and the