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TMI Blog2020 (4) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... to allow the purchases. We are also of the view that the assessing officer must follow the consistency on same set of facts. - Decided against revenue. - ITA No. 6430/Mum/2018 - - - Dated:- 19-2-2020 - Shri Pawan Singh, Judicial Member And Shri S. Rifaur Rahman, Accountant Member For the Appellant : Mrs. Samatha Mullamudi (DR) For the Respondent : Shri M.R. Tanna (AR) ORDER UNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by revenue under section 253 of Income-tax Act ( Act ) is directed against the order of ld. Commissioner of Income-tax (Appeals)- 26, Mumbai [hereinafter referred as ld. CIT(A)] dated 16.08.2018 for Assessment Year 2009-10. The assessee has raised the foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ped assessment, therefore, re-opened the assessment under section 147. Notice under section 148 was issued on 30.03.2014 to the assessee. The assessee in response to the notice under section 148 filed its reply dated 19.08.2014 and stated that original return filed on 28.08.2009 under section 139(1) by assessee be treated as return in response to the said notice. The Assessing Officer after serving notice under section 143(2) proceeded for re-assessment. During the assessment, the Assessing Officer noted that the assessee has shown purchases from the following parties, which was declared as hawala dealers by the Sale Tax Department, Government of Maharashtra. Name of the parties Amount Rs.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The assessing officer recorded that the assessee failed to bring enough evidence to prove the existence of the parties. The assessee merely filed copies of the bills and payments through cheques. No evidence regarding the transportation of gods was filed. The Assessing Officer after considering the material before him and report of investigation wing and sales tax department concluded and by following the decision of Gujarat High Court in Simith P Sheth 356 ITR 451(Guj) took his view that it would be just fair and proper to make addition of profit element embedded in such bogus purchase. The assessing officer accepted the confirmation filed by Dharmi Enterprises and allowed the purchases of ₹ 39,37,066/-. The assessing officer disallo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for any further relief. On re-opening the ld. DR submits that there was sufficient tangible material/information in the form of information from DGIT (Investigation) that Sale Tax Department, Government of Maharashtra has unearthed the scheme about the hawala entry provider, who were engaged in providing bogus bills, therefore, the Assessing Officer has sufficient reason for making belief that the income of the assessee has escaped assessment. 6. On the other hand the ld AR for the assessee supported the order of the ld CIT(A). the ld AR for the assessee submits that the assessing officer himself allowed the similar purchases from Girnar Sales Corporation and Jainam Enterprises in subsequent years i.e. 2010-11 2011-12 allowed purchas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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