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M/S Din Dayal Pursotam Lal, Sirsa vs Pr.Cit, Rohtak on 4 March, 2024 cites

M/S. The Malabar Industrial Co. Ltd vs Commissioner Of Income-Tax, Kerala ... on 10 February, 2000

x) E-land International P.Ltd. V DCIT 124 TTJ 554 (Del) 13.1 Particularly, in "Precious Jewels Corporation Ltd." (supra) it was held that on the one hand, the assessee had furnished all the necessary information supported with documents to establish the genuineness of the claimed purchases made from the parties, whereas, there was no positive evidence on record to support the allegation of the ITA 146,147 & 148/CHD/2021 A.Y. 2011-12, 2015-16 & 2016-17 46 AO that the stated parties were not genuine; that the AO had not come with any positive evidence to establish that the goods were not purchased from those parties, but from some one else and that the amount paid by the assessee in consideration against the supply of goods to them was ultimately returned by them to the assessee; that merely because the assessee could not produce the suppliers or, in some cases the parties did not respond to the summons served on them, it could not be concluded beyond doubt that the purchases claimed and the suppliers were not genuine, especially when the export of the goods had not been denied by the AO.
Supreme Court of India Cites 12 - Cited by 2080 - S S Quadri - Full Document
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