DCIT CENTRAL CIRCLE- 19, NEW DELHI vs. KRBL LIMITED, DELHI
In the result, the appeal of the assessee on this ground is allowed
ITA 1340/DEL/2020[2012-13]Status: DisposedITAT Delhi09 May 2022AY 2012-13
Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12
For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A
bogus bills
3.1
On the facts and circumstance of the case and in law, the Ld. CIT(A) has erred in affirming the impugned addition of INR 36,54,70,992/- made by the Ld. AO by alleging that the Appellant has failed to discharge its onus to prove the genuineness of the transactions without appreciating evidences/records/
information/ submissions furnished