2023 (9) TMI 1341

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..... rges were part of purchase of materials was nowhere doubted by the authorities below. Besides the above, we have also perused copies of the invoices placed in the paper book and note that the party (supplier of the materials) has given the break-up of the gross sale bill raised to the assessee which is inter-alia comprising of purchase cost as well as transportation charges. From the invoice, i .....

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..... countant Member For the Assessee : Shri Palak Pavagadhi, A.R. For the Revenue : Shri Ashok Kumar Suthar, Sr. D.R. ORDER PER : WASEEM AHMED, ACCOUNTANT MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax, CIT(A)-10, Ahmedabad, in the proceeding u/s 250 of the Act vide order dated 07/03/2017 passed for the assessment year .....

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..... the expenses for the purchases and inward freight expenses separately in the financial statements. As such, the ld. CIT(A) rejected the contention of the assessee that the inward freight expense was part and parcel of the purchase of the materials. 5. Being aggrieved by the order of the ld. CIT(A), the assessee is in appeal before us. The ld. Authorized Representative before us has filed a pape .....

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..... rival contentions of both the parties and perused the materials available on record. From the preceding discussion, we note that the contention of the assessee that the inward freight charges were part of purchase of materials was nowhere doubted by the authorities below. Besides the above, we have also perused copies of the invoices placed in the paper book and note that the party (supplier of th .....

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..... set aside the order of ld. CIT(A) and direct the Assessing Officer to delete the addition made by him. Thus, the grounds of appeal of assessee are allowed. 7. The assessee in ground Nos. 1 to 4 has challenged the validity of assessment framed u/s 144 r.w.s. 147 of the Act. However, at the time of hearing, the ld. Authorized Representative has not advanced any arguments on the issues challenged .....

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