ORDER

PER: VIKRAM SINGH YADAV, A.M.

These are three appeals filed by the assessee against the respective orders of ld. CIT(A)-1, Jaipur dated 24.09.2019 for A.Ys 2003-04, 2004-05 & 2008-09.

2. The hearing of the matter was scheduled through Video Conferencing in view of ongoing COVID-19 pandemic situation in the country. All these appeals were heard together involving common issues and are being disposed off by this consolidated order.

3. With the consent of the parties, the assessee’s appeal in ITA No. 1349/JP/2019 for A.Y 2003-04 is taken as the lead case for the purposes of present discussions wherein the assessee has taken the following grounds of appeal:-

“1. Under the facts and circumstances of the case the learned CIT(A) erred in sustaining 100% disallowance of the alleged unverifiable purchases of Rs. 11,84,063/- and thereby sustaining addition of Rs. 11,84,063/- made by the AO in the total income of assessee, which sustenance of disallowance and consequential addition of Rs. 11,84,063/- is most arbitrary, unjust and untenable in fact and in law and in the alternative excessive w.r.t facts and circumstances of the case.

2. Under the facts and circumstances of the case the learned