RI-BHOI ISPAT & ROLLING MILLS,BYRNIHAT vs. ITO, WARD- BYRNIHAT, BYRNIHAT

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

b] Ld. CIT(A) failed to appreciate the contentions of the assessee that inputs have been delivered at the factory premises of the appellant and transporters documents were submitted for verification and payment details were provided before the AO which mentioned in the face of the Assessment Order. Further, the assessee has shown the mode of payment made

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. USHA BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed