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Case Law Details

Case Name : ITO Vs Abhay Kantilal Shah (ITAT Mumbai)
Related Assessment Year : 2011-12
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ITO Vs Abhay Kantilal Shah (ITAT Mumbai)

In instant case, as mentioned earlier, the assessee has filed before the AO copies of (i) bank statements for the financial year 2010­11, evidencing the payments made to these parties; (ii) ledger account of all the parties; (iii) purchase invoices from these parties and (iv) sale invoices as issued by the assessee against the purchases made. In such a situation, the AO could have made further verifications /enquiries. However, without making any verification /enquiry, the AO has mad

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