2013 (5) TMI 359

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..... atement from the Director of VISPL, which remained uncorroborated, there is no evidence contrary to the claim of the purchases by the assessee herein. Therefore, it is clear that the question raised by the Revenue is a pure question of fact. The finding recorded by the Tribunal in that regard is final. - ITAT No. 64 of 2013, GA No. 689 of 2013 - - - Dated:- 30-4-2013 - Girish Chandra Gupta And .....

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..... , a director of the seller, M/s. Vikash Iron Steel Private Limited. The Assessing Officer based on the statement of Sri Vikash Agarwal called upon the assessee to make his response. The assessee in its turn contended that the purchases made by them from M/s. Vikash Iron Steel Private Limited were all genuine and the payments were made through bank. They produced the relevant documents as als .....

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..... gation of fake and ingenuine purchases and a statement from the Director of VISPL, which remained uncorroborated, there is no evidence contrary to the claim of the purchases by the assessee herein. In the circumstances, we are of the view that the submission of the ld. D.R. on this issue does not hold water and consequently the same stands rejected. Therefore, it is clear that the question rais .....

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