No disallowance U/s. 40A(3) for Cash purchases made from Mandi through Kachcha Arahtia

 ITAT AGRA BENCH Income Tax Officer, Ward 1, Aligarh versus Sunil Kumar Agarwal IT Appeal No. 319 (Agra.) of 2009 [ASSESSMENT YEAR 2006-07] JANUARY  11, 2013 ORDER Bhavnesh Saini, Judicial Member – This appeal by the Revenue is directed against the order of ld. CIT(A), Muzaffarnagar dated 21.05.2009 for the assessment year 2006-07, challenging the order of the ld. CIT(A) in deleting the addition of Rs.1,03,59,365/- on account of disallowance of purchase u/s. 40A(3) of the IT Act. 2. The facts of the case, in brief, are that the assessee is a proprietor of M/s. Durgaji ...