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TMI Blog2014 (9) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... see’s case. - Decided against revenue - ITA No. 192/JP/2012 - - - Dated:- 5-9-2014 - SHRI R.P. TOLANI AND SHRI T.R. MEENA For the Petitioner : Shri D.C. Sharma For he Respondent : Shri R.C. Shah ORDER PER R.P. TOLANI, JM This is an appeal filed by the Revenue against the order of the ld. CIT(A)- II Jaipur dated 01-12-2011 for the assessment year 2008-09 wherein the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion is squarely covered by the decision of ITAT vide its order dated 13-04-2011 in ITA No.962/JP/2010 for A.Y. 2007-08 wherein the ITAT by considering the same issue about the alleged cash payments of purchase of petrol/diesel held that provisions of section 40A(3) are not applicable to the assessee s case by following observations:- 8. We have heard rival submissions and considered them car ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he payment has been made to the petrol pumps. Since the assessee is awarded work by Idea Cellular Co. and has to appoint agents for buying petrol or diesel to fill in the respective generating sets where the tower is installed and electricity if required. Rule 6DD(k) provides where the payment is made by any person to his agent who is required to make payment in cash for goods or services on behal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d circumstances of the year under reference. He further placed reliance on the decisions of Hon ble Delhi Tribunal in the case of DCIT Vs Hindi Industries Ltd. (120 ITD 89) and Hon ble Bangalore Tribunal in the case of Sri Renukeshwara Rice Mills Vs ITO (93 ITD 263). 2.4 The ld. AR further pleads that there being no change in the facts and circumstances of the case of the assessee between A.Y. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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