SRI MOTILAL JAIN,KOLKATA vs. I.T.O., WARD-35(4), KOLKATA, KOLKATA
In the result, the appeals of the assessee are allowed
ITA 1986/KOL/2016[2009-10]Status: DisposedITAT Kolkata15 Mar 2017AY 2009-10
Bench: Shri P.M. Jagtap
Section 139(1)Section 143(1)Section 147Section 148Section 69
bogus purchases, which was not at all the subject matter of the reasons recorded by the Assessing Officer.
7. In the case of CIT –vs.- Jet Airways (I) Limited [(2011) 331 ITR 236
(Bombay) cited by the ld. counsel for the assessee, the Hon’ble Bombay
High Court has held that as per the provisions of section 147 amended with
