SMT. PUSHPA CHHAJER,JODHPUR vs. ACIT,CIRCLE-1, JODHPUR

In the result, appeal of the assessee is partly allowed

bogus purchase bills were procured. The appellant has tried to question the statement of Mr. Suresh Dagwal (The seller) and Mr. Shailendra Singh. These are witness of the appellant as the appellant was supposed to produce them before the AO. When the appellant failed to produce them, the AO recorded their statements. Therefore, the AO is justified on relying

RACHNA GOYAL,JODHPUR vs. ITO, WARD-1(2), JODHPUR

In the result, appeal of the assessee is dismissed