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TMI Blog2002 (7) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellate Tribunal was justified in holding purchase as bogus on the basis of incomplete enquiry report in which the addresses of the purchasers were found to be correct and only because they were not available due to their nomadic characteristic no further efforts were made by the enquiry officer to trace the sellers and enquire about the fact of purchase? 3. Whether the order of addition passed by respondent No. 3 is vitiated because the principles of natural justice were not followed?" The relevant assessment year is 1982-83. In the return the assessee declared a total income of Rs. 1,35,653. The assessee-firm is a manufacture of woollen carpets and has its own weaving factory at Jaipur maintaining looms outside Jaipur especially in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given address. One or two parties appeared and considering their submissions, the addition was reduced to Rs. 2,25,000. Again the assessee went in appeal before the Commissioner of Income-tax (Appeals). The Commissioner of Income-tax (Appeals) again set aside the assessment order on February 14, 1990, with a direction to make further necessary enquiries. The Assessing Officer in compliance of the direction of the Commissioner of Income-tax (Appeals) deputed the Inspector of Income-tax. The Inspector of Income-tax went and contacted some parties. As per his report, some parties had expired and whereabouts of most of the parties were not available as they belong to Khatic community and Khatics are nomadics. Again opportunity was given to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sactions with the parties referred to in para. 6 of the original order are genuine or not, that is basically a question of fact. Three times the assessment has been made to find out as to whether the purchases from the persons referred to in para. 6 are genuine or not. The case of the assessee is that the persons aforestated belong to Khatic community and they are nomadics. In our view it is basically wrong as Khatics not come in the category of nomadics, they have their permanent houses. If for some period they carry their sheep for grazing in some nearby places, they cannot be termed as nomadics and at least it cannot be said that they do not have their permanent houses. On verification it is found that whereabouts of many persons, from w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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