B.C. BHUYAN CONSTRUCTION PVT. LTD.,BHUBANESWAR vs. DCIT, CORPORATE CIRCLE- 1(1), BHUBANESWAR
In the result, appeal of the assessee stands partly allowed for statistical purposes
ITA 356/CTK/2019[2014-15]Status: DisposedITAT Cuttack20 Jul 2023AY 2014-15
Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalwalassessment Year : 2014-15 B.C.Bhuyan Construction Pvt B.C.Bhuyan Construction Pvt Vs. Dcit, Corporate Circle Dcit, Corporate Circle - Ltd., Plot No.90, Palasuni, Ltd., Plot No.90, Palasuni, 1(1), Rasulgarh, Bhubaneswar Rasulgarh, Bhubaneswar Bhubaneswar Bhubaneswar Pan/Gir No. Pan/Gir No.Aadcb 3304 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.C.Sethi, Adv Revenue By Revenue By : Shri Saroj Kumar Mahapatra, Saroj Kumar Mahapatra, Pr. Cit Dr Date Of Hearing : 20/07 7/2023 Date Of Pronouncement : 20/0 /07/2023
For Appellant: Shri P.C.SethiFor Respondent: Shri Saroj Kumar Mahapatra
Section 143(3)Section 40A(3)
purchase in respect of Classic Engineers of Rs.38,98,562/- and Kanchan Industries of Rs.32,79,673/-. It was the submission that the Assessing Officer has not even examined the said sundry creditors but has treated the same as bogus. It was the prayer that the issue may be restored to the file of the Assessing officer and the assessee