Purchases cannot be treated as bogus merely based on info from sales-tax dept. or non-reply of 133(6) notices or non-production of suppliers

These are the appeals filed by the assessee against the order of CIT(A)—40, Mumbai dated 03/03/2016 for the Assessment Year 2009- 10 in the matter of order passed u/s.143(3) r.w.s.147 of the Act.

2. The following grounds have been taken by the assessee:-

ITA No. 3699/Mum/2016

1. The Hon’ble Commissioner of Income Tax (Appeals) –40, Mumbai (Hon’ble CIT-A) erred on facts and in law in  confirming the dis allowance made by the Asst. Commissioner of Income tax ± 29(1), Mumbai on account of alleged  bogus purchases to the extent of Rs. 19,51,175/- i.e., 50% of total alleged bogus purchases amounting to Rs.  1,56,09,397/-.

2. The appellant prays that the dis allowance on account of alleged bogus purchases confirmed by the Hon’ble CIT(A) to the extent of Rs. 19,51,175/- may be deleted.

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