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TMI Blog2013 (10) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... aken the income on account of sale of the scrap to the extent of 105500 kg. for the value not shown before us. The assessee has not submitted a copy of the trading and profit and loss account to show that the assessee has credited sale proceeds of 105500 kg. of metal scrap for which it is an allegation of the Excise Department that such sale was made by the assessee without paying Central Excise d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deration:- "A. Whether on the facts and in the circumstances of the case, Income-tax Appellate Tribunal, was right in law in confirming the addition of Rs. 18.74 lakh made by the CIT(A) as bogus purchases? B. Whether on the facts and circumstances of the case, the conclusion reached by the Income Tax Appellate Tribunal to uphold the addition of Rs.18.74 lakh made by the CIT(A) was pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a case of bogus purchases in which the assessee was involved. This being a pure question of fact, no question of law arises. 4. In particular, the Tribunal confirmed the view of CIT(Appeals) making following observations:- "5. It was pointed out that as per these figures, the closing stock of the assessee should have been to the extent of Rs.3,47,421 kg. The assessee is showing closing s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. D.R. of the Revenue supported the order of Ld.CIT(A). 6. We have considered the rival submissions, perused the material on record and have gone through the orders of the authorities below. We find that as per the quantity details as per Annexure-IX to Tax Audit Report in form No. 3 CD as appearing on page 12 of the paper book, summary of which has been reproduced in the above paragraph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, we find no infirmity in the order of the Ld.CIT(A) wherein it was held by him that the claim of the assessee regarding purchase for trading to the extent of 105000 kg. is bogus. The assessee could not satisfy us by bringing evidence on record that there is no such actual purchase of 105000 kgs. scrap. We therefore, decline to interfere in the order of the Ld.C.I.T.(A) on this issue." 5. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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