ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-CHHINDWARA, CHHINDWARA vs. SHRI SHEVENDRA SINGH PARIHAR, BALAGHAT
In the result, the appeal of the Revenue is dismissed
ITA 91/JAB/2019[2011-12]Status: HeardITAT Jabalpur01 Dec 2023AY 2011-12
Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148
1 of the appeal is regarding deletion of addition of Rs.86,45,615/- on account of bogus purchase expenses.
4. The assessee in trading and profit & loss account has debited
Rs.89,72,239/- in single figure mentioning further sub-heads “to purchases, development and royalties and direct expenses (Gitti, Sand, Cement, Iron,
Steel, Diesel, Damer, Grains and other materials) (Clay
