DCIT., CIRCLE 3(1), HYDERABAD vs. ROHINI MINERALS PRIVATE LIMITED, HYDERABAD
In the result, all the three appeals filed by the Revenue for the A
ITA 1080/HYD/2024[2015-16]Status: DisposedITAT Hyderabad11 Mar 2025AY 2015-16
Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं /Ita No.980/Hyd/2024, 1079/Hyd/2024 & 1080/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2018-19, 2014-15 & 2015-16) Dcit Vs. M/S Rohini Minerals Circle-3(1) Private Limited Hyderabad Hyderabad [Pan :Aaccr0773N] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S.K.Gupta, Ar रधजस् व द्वधरध/Revenue By: Shri B Bala Krishna, Cit-Dr Shri Srinath Sadanala, Sr.Ar
For Appellant: Shri S.K.Gupta, ARFor Respondent: Shri B Bala Krishna, CIT-DR
Section 131Section 147Section 148Section 148A
546 has held that the AO had not finished the investigation in the case and had not looked into the affidavits and confirmation letters submitted by the assessee from the dealers from whom it made purchases. The assessee demonstrated the fact of making purchases from these parties, and the AO presented no evidence to contradict this. Further, the fact that