In the result, this appeal of the assessee is allowed
Bench: Shri Pawan Singh(Physical Hearing) M/S Designer Exim Pvt. Ltd., I.T.O., D-1203, Panchsheel Heights, Opp.- Ward 1(1)(2), Vs. Pizza Hut, Mahavir Nagar, Kandivali Surat. West, Mumbai, Maharashtra-400067 Pan No. Aabcd 4298 H Appellant/ Assessee Respondent/ Revenue
purchases made by the appellant to the tune of Rs. 907039/- from M/s Sonali Enterprises is bogus and non- M/s Designer Exim P Ld. Vs ITO genuine. Reasons assigned by him are wrong and insufficient to support such conclusion. 3. On the facts and in the circumstances of the case and in law the learned Commissioner of Income Tax (Appeals