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TMI Blog2014 (9) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... ul Agarwal ORDER (Delivered by Dr. Satish Chandra,J.) Both the appeals have been filed by the department against the different orders dated 29.01.2013 and 14.08.2013, passed by the Income Tax Appellate Tribunal, Agra in I.T.A. No.179/Agr/2012 for the assessment year 2008-09; and I.T.A. No. 190/Agra/2013 for the assessment year 2009-10. In both the appeals, issues are identical, so both the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, the A.O. made the additions during the assessment year under consideration respectively. For the assessment year 2008-09, the C.I.T. (A) confirmed the same, but for the assessment year 2009-10, the addition was deleted by the C.I.T.(A). However, in both the assessment years under consideration, the Tribunal has deleted the additions. Being aggrieved, the department has filed the present appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er in comparison to the earlier years. The A.O. held that for the assessment year 2008-09, the purchases were bogus as payment was made only for Rs. 7,50,000/- and entire balance amount was shown as outstanding. The sales were shown by Sri Ram Gopal Sharma in his sales tax returns. He relied on the ratio laid down in the case of Assistant Commissioner of Income Tax Vs. D.M. Brothers (2010) 78 CCH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siness. He is running a dummy business. He is a proprietor of a firm which is not functioning for the last one year. In these circumstances, the A.O. rightly rejected the books of account and made the additions on estimate basis. In the present case, jugglery of book entries has been played. Both the orders of A.O. appears reasonable, where he has rightly made the additions pertaining to the bogus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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