9911796707
TMI Blog2012 (9) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... on regarding the amounts shown as advance in cash, in the accounts of the assessee coming to Rs.25,48,623/-. The assessee replied stating that the same were advances from persons who had made orders for specified marbles and granites but that the address and details of the persons were not known to them. The Assessing Officer hence made an addition to the income of the assessee for the relevant previous year treating it as unexplained cash credits. The assessee having not been able to furnish details with respect to two sundry creditors exceeding Rs.1,00,000/-, the same was also disallowed and added to the income returned. The assessee having paid the freight charges and not having deducted 'TDS', the freight charge claimed also was d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stion raised by the assessee is with respect to the disallowance of freight charges on account of TDS not being deducted. The assessee would contend that it had no privity of contract with the transporter and since it was the supplier who arranged for shipment of the goods, the liability to pay freight charges was not on the assessee and consequently there was no liability to deduct TDS. The Tribunal, on facts, found that the assessee had made the payment towards freight charges directly to the transporter and it was not a case where such payments were debited to the supplier's account. It was found that the assessee had not produced any material to establish the contention of the assessee, but from making a bald assertion. It was also foun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department's case that the said advances were cash infused by the assessee into the business to make up the short fall in cash was found by the Tribunal to be a fact evident and emanating from the assessee's books of accounts. 6. The disallowance were made on all counts by valid exercise of authority by the Assessing Officer and the assessee failed miserably in establishing its contentions on a factual basis before all the Lower Authorities. The order of the Tribunal upholding the disallowances and the consequent addition made to the income returned is one purely based on facts. It does not give rise to any question of law. The questions raised by the assessee, extracted above, cannot at all be termed as questions of law. Hence despi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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