Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2011-12 Assessment Year: 2012-13 M/S. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [Pan : Aaecs 0765 R] Vs. Addl. Commissioner Of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13

bogus purchases. 10 The Ld. AO alleged that the assessee In this regard, the assessee would like to submit that being a company with a turnover it having a professional system of hiring labour exceeding Rs.5,500 Crore, would have a contractors and suppliers of material for quality completely professional system of construction does not cease to exist if such