2019 (7) TMI 496

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..... lleged that the appellant failed to produce sufficient documentary evidence in support of their submission that no amount was received by them against the credit entries and that no TDS Certificate has been issued - HELD THAT:- From the records of Appeal, it has been established that although the necessary documents in support of appellant s contention were part of Appeal before the Commissioner, .....

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..... ned Counsel for the appellant that the contractor, i.e., M/s. Hindustan Construction Company have not issued any TDS to them for the year 2010-11 and that M/s. Hindustan Construction Company have also issued a letter dated 31st January, 2013 to that effect. In support of the submission, the appellants have produced the aforesaid letter dated 31st January, 2013 as well a certificate issued by the c .....

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..... sion that no amount was received by them against the credit entries and that no TDS Certificate has been issued. From the records of Appeal, it has been established that although the necessary documents in support of appellant's contention were part of Appeal before the Commissioner, but the learned Commissioner failed to look into it while passing the impugned order. In view of the above, in the .....

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