2018 (5) TMI 1959

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..... ELD THAT:- Set aside this issue to the file of the A.O. with the direction to verify whether M/s. Manisha Industries has accounted for this amount in its income and filed its return of income for the assessment years 2012-13. If it has done so, the Assessing Officer is directed to delete the addition made u/s 40(a)(ia) of the Act and accept the income returned by the assessee. Appeal of the assess .....

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..... essee to M/s. Manisha Industries and that it was not for purchases. As the tax was not deducted at source u/s 194C of the Act, the disallowance was made by the A.O. u/s 40(a)(ia) of the Act. The assessee carried the matter in appeal. As the assessee had not appeared, the Learned First Appellant Authority passed an ex-parte order. 3. Before me, the learned counsel for the assessee submitte .....

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