Bench: HON'BLE MR. JUSTICE A.M. KHANWILKAR
Section 271(1)(c) dated 17.11.2006 qua the appellant/assessee for the selfsame assessment year 19981999. The IncomeTax Officer had passed the said order as a consequence of the conclusion reached in the assessment order which had by then become final upto the stage of ITAT vide order dated 27.4.2006 to the effect that the stated purchases by the appellant/assessee from