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TMI Blog2025 (3) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... rang Mehta - Advocate & Akash Gogari, A/Rs For the Revenue : Shri Dr. Kishor Dhule, CIT D/R ORDER PER NARENDRA KUMAR BILLAIYA, AM: The above captioned five appeals are preferred against five separate orders of the ld. CIT(A)-53, Mumbai, [hereinafter 'the ld. CIT(A)'], pertaining to AYs 2014-15 to 2018-19. 2. Since common issues are involved in the captioned appeals, they were heard together a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01/2018. Various documents were found and seized. One of the loose paper bundle no. 8, page 1 to 19 found and seized during the course of search action on M/s. Deesan Taxfab Pvt. Ltd. & others, were sales invoices of M/s. B.N. Trading Company of Mumbai and on verification of the address of M/s. B.N. Trading Company, it was found that the said address was a wedding invitation card distributor's sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts books of accounts and produced the invoice copy of M/s. B.N. Trading Company. 5.1. Referring to the search action which revealed that the assessee had made bogus purchases which were recorded in its books of accounts, the Inspector of Investigation Unit, Nashik, was deputed for physical enquiry who submitted the following report:- 6. The AO further made enquiries from the Goods & Services Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... below. It is trite law that the primary onus is on the assessee and the correctness of the return is a matter to be established by the assessee on whom the burden lies. For this proposition, we draw support from the decision of the Hon'ble Gauhati High Court in the case of CIT Vs. Smt. Jasvinder Kaur (357 ITR 638). The assessee has only furnished copy of the invoices of M/s. B.N. Trading Company, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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