2021 (9) TMI 1555

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..... ding sales and stock register showing the movement of stock. CIT(A) instead harped on the finding of the AO that assessee has not responded to various notices issued by the AO and thus dismissed the appeal. AR argued before us that the assessee could not appear before the AO because the notices were not served upon the assessee. We find merit in the arguments of AR that in view of the nature of tr .....

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..... y issue raised by the assessee is against the order of Ld. CIT(A) confirming the addition of Rs.94,04,277/- as made by the AO equal to 100% of the bogus purchases. 3. The facts in brief are that the assessee filed the return of income on 14.07.2009 declaring total income of Rs.3,52,591/- which was processed under section 143(1) of the Act. The case of the assessee was thereafter reopened by the AO .....

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..... e assessee and perusing the material on record, we observe that Ld. CIT(A) has confirmed the order of AO by rejecting the evidences filed by the assessee in the form of bills, vouchers, bank statements, corresponding sales and stock register showing the movement of stock. The Ld. CIT(A) instead harped on the finding of the AO that assessee has not responded to various notices issued by the AO and .....

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