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Showing contexts for: linux in Acit Cir 28(3), Navi Mumbai vs Sai Shirdi Constructions, Navi Mumbai on 5 March, 2018Matching Fragments
16. Coming to the addition made u/s. 69C of the Act in respect of bogus purchases. We observe that the Assessing Officer issued notice ITA.No.5135/MUM/2015 (A.Y: 2011-12) M/s. Sai Shirdi Constructions u/s.133(6) of the Act to the seller Linux Sales Agency Pvt Ltd. and the notice returned unserved. The notice server informed that the party does not exist and the inspector deputed also reported that the party is not residing at the given address. Assessing Officer also observed that the name of the seller from whom the assessee purchased the goods also appeared in the list of parties highlighted by the Sales Tax Department that they are providing bogus bills without any actual delivery. Thus, Assessing Officer treated the purchases of ₹.4,35,881/- made by the assessee as bogus purchases and brought to tax.