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2017 (8) TMI 741 - ITAT MUMBAIReopening of assessment - in-genuineness of purchases - reliance on the report given by the Sales Tax Department for reopening - proof of independent application of mind by AO - Held that:- We noticed that the assessee has furnished all the evidences such as bills, delivery challans, lager account copy of the supplier, payment details through bank, quantitative details, stock register, sales invoice etc. in order to prove the genuineness of the purchases. Further, we noticed that the supplier M/s. Trishul Enterprises through its agent Mr. Suresh A. Parekh has confirmed the factum of supply of materials to the assessee. Hence, in our view, that the assessee has sufficiently discharged its burden to prove the genuineness of the purchases. On the contrary, we noticed that the Assessing Officer has simply placed reliance on the report given by the Sales Tax Department and he did not bring any material on record to disprove the claim of the assessee. - Decided against revenue.
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