Appeal Against Revisionary Section 263 should be Filed Before Tribunal: ITAT Mumbai

Viiking Technology and Trade Pvt. Ltd. Vs DCIT (ITAT Mumbai) The issue under consideration is whether the ld. CIT(A) was justified in upholding the disallowance made on account of unverifiable purchases? ITAT states that the ld. AR made elaborate arguments before us to drive home the point that the purchases made from M/s. United Marketing is genuine and he also drew our attention to the relevant documentary evidences to support his contentions by making specific reference to the relevant pages of the paper book filed before us through e-mail. ITAT hold that this is not the case of bogus purch...