WIND WORLD INDIA LIMITEAD,MUMBAI vs. DCIT CENTRAL CIRCLE-3(1), MUMBAI
In the result, appeal filed by the assessee in ITA number
ITA 1469/MUM/2019[2013-14]Status: DisposedITAT Mumbai24 Jun 2022AY 2013-14
Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm
For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C
3. On the facts and the circumstances of the appellant's case and in law the Ld. CIT(A) erred in confirming the AO's action of making the estimation of alleged bogus purchases of Rs. 22,34,11,367/- despite the fact that no incriminating material relating to these bogus purchases were found during the course of search