2011 (2) TMI 1508

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..... he Tribunal in ITA No. 493/Ind/2002 whereby the Tribunal has affirmed the order dt. 29th May, 2002 passed by the CIT(A), Ujjain (wrongly mentioned by the Tribunal as Indore). 3. Learned senior counsel for the appellant restricted his arguments in regard to the proposed first question of law about the purchase of ₹ 33.13 lacs made from non-existent parties. According to him, the CIT(A) as .....

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..... corded by the AO during the course of assessment proceedings and further the remand report of the present AO as discussed hereinabove and I am of the opinion that the appellant's onus to prove the genuineness of the purchases is discharged soon after the receipt of regular purchase bills followed the delivery of goods and payment of sale consideration by DDs/cheques and the utilization of the .....

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..... and subsequent payments etc. discharged the onus of genuineness of purchases as far as the appellant is concerned. An investigation by the purchaser as to who operates the bank account of the seller or the group of sellers is not in the domain of the purchasers (appellant). The rules regarding onus of proof as laid down in the statute/case law, are quite flexible. The payment through banking chan .....

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