2007 (8) TMI 70

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..... 2007 - JUDGMENT 1 Heard Shri Pawan Shri Agrawal with Shri R. P. Agrawal in support of this appeal. 2 The petitioner seeks to challenge the order of the Income-tax Appellate Tribunal whereby the Tribunal has restored the order passed by the Assessing Officer. The Assessing Officer has added an amount of Rs. 5,34,323 in the income of the appellant-assessee for the assessment year 1992-93. .....

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..... ), there were certain solitary payments which were explained to the Division Bench of this court. The Division Bench of this court has taken this view that there was sufficient explanation and, there fore, the payment will not be hit by section 40A(3). 5 In the present case, what we find that for more than 15 years the payments were made in cash to the contractors in the city of Mathura where .....

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