DCIT, CENTRAL CIR-2, MADURAI vs. J S NIHAR BANU, PALAKKAD

In the result, the appeals filed by the Revenue in I

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

bogus or there should be inflation of purchases to invoke the provisions of section 40A(3) of the LT. Act. 4. Without prejudice to the above grounds of appeal, it may noted that the assessee and the so called agents could not provide full addresses of the farmers/suppliers of copras nor any details have been maintained with regard to payment

DCIT, CENTRAL CIRCLE-2, MADURAI vs. APPU TRADERS, PALAKKAD

In the result, the appeals filed by the Revenue in I

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

bogus or there should be inflation of purchases to invoke the provisions of section 40A(3) of the LT. Act. 4. Without prejudice to the above grounds of appeal, it may noted that the assessee and the so called agents could not provide full addresses of the farmers/suppliers of copras nor any details have been maintained with regard to payment

DCIT, CENTRAL CIRCLE-2, MADURAI vs. ACHU TRADERS, PALAKKAD

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

bogus or there should be inflation of purchases to invoke the provisions of section 40A(3) of the LT. Act. 4. Without prejudice to the above grounds of appeal, it may noted that the assessee and the so called agents could not provide full addresses of the farmers/suppliers of copras nor any details have been maintained with regard to payment

DCIT, CENTRAL CIRCLE-2, MADURAI vs. ACHU TRADERS, PALAKKAD

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

bogus or there should be inflation of purchases to invoke the provisions of section 40A(3) of the LT. Act. 4. Without prejudice to the above grounds of appeal, it may noted that the assessee and the so called agents could not provide full addresses of the farmers/suppliers of copras nor any details have been maintained with regard to payment

DCIT, CENTRAL CIR-2, MADURAI vs. J S NIHAR BANU, PALAKKAD

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

bogus or there should be inflation of purchases to invoke the provisions of section 40A(3) of the LT. Act. 4. Without prejudice to the above grounds of appeal, it may noted that the assessee and the so called agents could not provide full addresses of the farmers/suppliers of copras nor any details have been maintained with regard to payment

DCIT, CENTRAL CIR-2, MADURAI vs. M SHAHJAHAN, PALAKKAD

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

bogus or there should be inflation of purchases to invoke the provisions of section 40A(3) of the LT. Act. 4. Without prejudice to the above grounds of appeal, it may noted that the assessee and the so called agents could not provide full addresses of the farmers/suppliers of copras nor any details have been maintained with regard to payment

DCIT, CENTRAL CIRCLE-2, MADURAI vs. J S NIHAR BANU, PALAKKAD

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

bogus or there should be inflation of purchases to invoke the provisions of section 40A(3) of the LT. Act. 4. Without prejudice to the above grounds of appeal, it may noted that the assessee and the so called agents could not provide full addresses of the farmers/suppliers of copras nor any details have been maintained with regard to payment

DCIT, CENTRAL CIR-2, MADURAI vs. M SHAHJAHAN, PALAKKAD

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

bogus or there should be inflation of purchases to invoke the provisions of section 40A(3) of the LT. Act. 4. Without prejudice to the above grounds of appeal, it may noted that the assessee and the so called agents could not provide full addresses of the farmers/suppliers of copras nor any details have been maintained with regard to payment

DCIT, CENTRAL CIRCLE-2, MADURAI vs. APPU TRADERS, PALAKKAD

In the result, the appeals filed by the Revenue in I

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

bogus or there should be inflation of purchases to invoke the provisions of section 40A(3) of the LT. Act. 4. Without prejudice to the above grounds of appeal, it may noted that the assessee and the so called agents could not provide full addresses of the farmers/suppliers of copras nor any details have been maintained with regard to payment

DCIT, CENTRAL CIRCLE-2, MADURAI vs. ACHU TRADERS, PALAKKAD

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

bogus or there should be inflation of purchases to invoke the provisions of section 40A(3) of the LT. Act. 4. Without prejudice to the above grounds of appeal, it may noted that the assessee and the so called agents could not provide full addresses of the farmers/suppliers of copras nor any details have been maintained with regard to payment

DCIT, CENTRAL CIR-2, MADURAI vs. M SHAHJAHAN, PALAKKAD

In the result, the appeals filed by the Revenue in I

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

bogus or there should be inflation of purchases to invoke the provisions of section 40A(3) of the LT. Act. 4. Without prejudice to the above grounds of appeal, it may noted that the assessee and the so called agents could not provide full addresses of the farmers/suppliers of copras nor any details have been maintained with regard to payment

DCIT, CENTRAL CIRCLE-2, MADURAI vs. ACHU TRADERS, PALAKKAD

In the result, the appeals filed by the Revenue in I

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

bogus or there should be inflation of purchases to invoke the provisions of section 40A(3) of the LT. Act. 4. Without prejudice to the above grounds of appeal, it may noted that the assessee and the so called agents could not provide full addresses of the farmers/suppliers of copras nor any details have been maintained with regard to payment