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TMI Blog2019 (12) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the genuineness thereof - Tribunal remanded the case back to the Assessing Officer - HELD THAT:- We are in agreement with learned counsel for the Revenue. In view of the shifting stand taken by the appellant, no illegality can be found with the order of the Tribunal which, it must be remembered, has not restored the order of the Assessing Officer but has asked both the parties to lead evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee has approached this Court claiming the following substantial question of law :- 1. Whether under the facts and circumstances of the case, in accordance with the provisions of Section 40A(3) the disallowance can be made without appreciating the chargeability of transactions to tax by way of TCS forms in accordance with Section 206CA r.w. Rule 114A substantiating the purchases made and the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed material to the assessee. One of those parties disclosed that the assessee had made purchases of ₹ 7,91,61,309/- during the relevant year under consideration. One of the suppliers M/s Patiala Distrillers and Manufacturers limited, Patiala has informed that the appellant had made payment of ₹ 79,00,000/- odd through cash. Assessee was asked to explain the same in the circumstances en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessing Officer. 6. Learned counsel has argued that documents placed before the Commissioner clearly showed that on the vast majority of purchases made by it tax was collected at source. Moreover, the business of the assessee viz. retail selling of liquor is a cash business and in these circumstances, the order of the Commissioner was justified while remand order passed by the Tribunal is clear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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