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TMI Blog2009 (12) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the year. The assessee made the purchases to the tune of Rs.2,86,197/- and the payment was made through cross demand draft, even not by order drafts. The Tribunal has rightly noticed that this aspect of the case was considered by the CIT(Appeal) who found that amount of Rs. 5,34,000/- was withdrawn from the bank through 12 bearer cheques, were utilised by the assessee for purchasing demand draf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facturing and selling bricks. The Assessing Officer after rejecting the Account Books made certain additions on the basis of the orders passed by the authorities under the Sales Tax matter. The order of the Assessing Officer was carried in appeal before CIT (A), who by the order dated 30th November, 1993 allowed the appeal preferred by the assessee and deleted additions. The said order has been af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e raised do arise out of the order of the Tribunal. So far as first question is concerned, it has been found by the two authorities concurrently that no purchases of Rs. 6,23,625/- were made by the assessee during the year. The assessee made the purchases to the tune of Rs.2,86,197/- and the payment was made through cross demand draft, even not by order drafts. The Tribunal has rightly noticed tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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