In the result, all the three appeals filed by the Revenue are dismissed
Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee
section 148 for the year under consideration was issued to the assessee on 05/05/2010, on the reason that " on perusal of the agreement dt. 24.02.2006 between Sh. Mithlesh Kumar Suwalka and Sh. Basanti lal Mewra it is seen that Sh. Mithlesh Kumar Suwalka has done business of liquor during the F.Y. 206-07the total purchase was Rs.48.87.087