MANOJ BEGANI,KOLKATA vs. ACIT, CIRCLE-44, KOLKATA, KOLKATA

In the result, all the appeals of assessee are partly allowed

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी वसीम अहमद, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri Waseem Ahmed, Am]

assessment years before us was based on the statement of Shri Rajendra Jain who controlled M/s. Vitrag (AY 2008-09) and M/s. Arihant (AY 2014-15) has been relied upon. Likewise, in respect of AYs 2010-11 to 2012-13 the statement of Shri Dharmichand Jain was relied upon in respect to bogus purchases from M/s. Kangan. We note that

MANOJ BEGANI,KOLKATA vs. ACIT, CIRCLE-44, KOLKATA, KOLKATA

In the result, all the appeals of assessee are partly allowed