M/S. MUKKA PROTEINS LIMITED (FORMERLY KNOW AS MUKKA SEA FOOD INDUSTRIES LTD., ),MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 , MANGALORE

132(4) from Sri K. Mohammed Haris, the Director\nwho handled the day-to-day affairs of the company, the statement\nrecorded from Sri Mohammed Shareef, Accountant, during the\ncourse of search proceedings was shown to him which contained\nthe list of bogus purchases made in the books of the assessee. Sri\nK. Mohammed Haris admitted that bogus purchase entries

M/S. MUKKA PROTEINS LIMITED (FORMERLY KNOW AS MUKKA SEA FOOD INDUSTRIES LTD., ),MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , MANGALURU

In the result, appeals of the assessee in ITA Nos

Bench: Shri Chandra Poojari & Shri Keshav Dubey

132(4) of the Act in respect of bogus purchases. Since the facts are similar in all these assessment years, we consider the facts in assessment year 2013-14. 2.2 The appellant is engaged in the production of fish meal and extraction of fish oil. A search and seizure operation under Section

M/S. MUKKA PROTEINS LIMITED (FORMERLY KNOW AS MUKKA SEA FOOD INDUSTRIES LTD., ),MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 , MANGALORE

132(4) from Sri K. Mohammed Haris, the Director\nwho handled the day-to-day affairs of the company, the statement\nrecorded from Sri Mohammed Shareef, Accountant, during the\ncourse of search proceedings was shown to him which contained\nthe list of bogus purchases made in the books of the assessee. Sri\nK. Mohammed Haris admitted that bogus purchase entries

SRI. MARUTHIVANDITH REDDY MANNUR,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeal of the assessee in ITA No

purchases, is non-existent in the present case. In the said\ncase, there was a factual finding to the effect that the Assessees were habitual\noffenders, indulging in clandestine operations whereas there is nothing in the\npresent case, whatsoever, to suggest that any statement made by Mr. Anu\nAggarwal or Mr. Harjeet Singh contained any such admission.”\n5.6 Further

SRI. MARUTHIVANDITH REDDY MANNUR,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeal of the assessee in ITA No

purchases, is non-existent in the present case. In the said\ncase, there was a factual finding to the effect that the Assessees were habitual\noffenders, indulging in clandestine operations whereas there is nothing in the\npresent case, whatsoever, to suggest that any statement made by Mr. Anu\nAggarwal or Mr. Harjeet Singh contained any such admission.”\n5.6 Further