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TMI Blog2013 (8) TMI 966X X X X Extracts X X X X X X X X Extracts X X X X ..... DER Per Bhavnesh Saini, J.M.: This appeal by the Revenue is directed against the order of ld. CIT(A)-I, Agra dated 31.01.2013 for the assessment year 2009-10, on the following grounds : "1. That the CIT(A)-1, Agra has erred in law and on facts by deleting the addition of Rs. 61,80,049/- in respect of bogus purchase from M/s. Gopal Enterprises to inflate his purchase without appreciating the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecorded which is also reproduced in the assessment order. The AO considering the statement found that he was unable to produce the bills and vouchers and also found that the facts are same as have been brought out in preceding assessment year 2008-09 and considering the same, book results were rejected and it was held that the assessee has booked bogus purchases amounting to Rs. 61,80,949/- from M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal for the assessment year 2008-09 dated 29.01.2013 in the appellate order and following the same deleted the addition of Rs. 61,80,949/- as well as Rs. 2,49,000/- on above grounds of appeal. 3. The ld. counsel for the assessee at the outset submitted that both the issues are covered in favour of the assessee by the order of ITAT, Agra Bench in the case of same assessee for preceding assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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