Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunatha
142A(6) of the Income Tax Act and therefore the addition of Rs.2,97,85,410/- could not have been made in the instant case. Ground No.11 For that the Commissioner of Income Tax (Appeals) erred in upholding the addition to the tune of Rs.11,91,900/- made u/s.56(2)(vii) of the Income Tax Act in respect of purchase