{"id":16122,"date":"2017-01-30T15:38:47","date_gmt":"2017-01-30T10:08:47","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=16122"},"modified":"2018-05-17T19:16:49","modified_gmt":"2018-05-17T13:46:49","slug":"kiran-navin-doshi-vs-ito-itat-mumbai-bogus-purchases-as-a-direct-one-to-one-relationshipnexus-between-the-purchases-and-sales-has-not-been-established-by-the-assessee-the-purchases-have-to-be-treat","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/kiran-navin-doshi-vs-ito-itat-mumbai-bogus-purchases-as-a-direct-one-to-one-relationshipnexus-between-the-purchases-and-sales-has-not-been-established-by-the-assessee-the-purchases-have-to-be-treat\/","title":{"rendered":"Kiran Navin Doshi vs. ITO (ITAT Mumbai)"},"content":{"rendered":"<p>The assessee has failed to place on record any material evidence to controvert the findings of the CIT(A). In this view of the matter, we uphold the order of the CIT(A) on this issue of bringing to tax in the assessee\u2019s hands the profits embedded in the bogus purchase @ 12% of the purchase cost i.e. Rs. 5,15,377, since the direct one to one relationship\/nexus between the said purchases and sales have not been established by the assessee.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>It is also a settled legal proposition that if no evidence is given by the party on whom the burden is cast, the issue must be found against him. Therefore, onus is always on a person who asserts a proposition or fact, which is not self evident, The onus, as a determining factor of the whole case can only arise if the Tribunal, which is vested with the authority to determine, finally all questions of fact, finds the evidence pro &#038; con, so evenly balanced that it can come to no conclusion, then, the onus will determine the matter<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/archives\/kiran-navin-doshi-vs-ito-itat-mumbai-bogus-purchases-as-a-direct-one-to-one-relationshipnexus-between-the-purchases-and-sales-has-not-been-established-by-the-assessee-the-purchases-have-to-be-treat\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[4,8],"tags":[],"class_list":["post-16122","post","type-post","status-publish","format-standard","hentry","category-all-judgements","category-tribunal","judges-jason-p-boaz-am","judges-saktijit-dey-jm","section-39","section-368","counsel-ex-parte","court-itat-mumbai","catchwords-bogus-purchases","catchwords-bogus-sales","genre-domestic-tax"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/16122","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=16122"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/16122\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=16122"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=16122"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=16122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}