In the result, the appeal is allowed
Bench: Hon’Ble Shri S.S. Godara, Jm] I.T.A No. 2241/Kol/2018 Assessment Year : 2010-11 Smt. Laxmi Devi Chindalia Vs. I.T.O, Ward 34(2) Pan: Acopc8728P Kolkata (Appellant) (Respondent) I.T.A No. 2242/Kol/2018 Assessment Year : 2010-11 Shri Aditya Chindalia Vs. I.T.O, Ward 34(2) Pan: Afkpc6363F Kolkata (Appellant) (Respondent)
entries through fraudulent bills for the purpose of suppression of true and real income chargeable to tax and the said benami concern was a name lender only in respect of the bogus transaction recorded in the accounts of the assessee. 3. Having carefully examined the rival contentions, I find that the following factual points emerge for consideration and adjudication