2004 (5) TMI 613

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..... The assessing officer sent summons under section 131 to a few parties. But these were returned by the postal authorities 'unserved' in three cases stating that parties were untraceable. In one case, notice server reported that there was no such party. In another case also, the party was not found at the given address. Accordingly, the assessing officer disallowed the job charges of ₹ 6,24,916 paid to these five parties on the ground that these were not genuine. 3. Aggrieved, the assessee impugned the disallowance in appeal before the Commissioner (Appeals). It was submitted that payments were made to job workers against their invoices for stitching and printing of sacks. Almost all payments were made by account payee chequ .....

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..... Particulars Stitching Printing Total despatch 1,10,14,386 1,10,14,386 Less Opening stock 49,500 49,500 1,09,90,886 1,09,90,886 Less Opening C/O GPI 10,000 10,000 1,09,80,886 1,09,80,886 Add: Closing stock 33,500 .....

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..... ings 4,13,890 2,99,670 N.S. Enterprises 1,07,500 0 Shree Rishab Enterprises 1,33,529 4,85,429 Lekha Packaging 14,45,934 0 Modern Packaging 80,500 1,37,500 Total 1,09,20886 1,09,18,223 Add : Unprinted 1.663 Grand Total 1.09.20.886 M/s Lekha Pac .....

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..... ould have been on the lower side. However, since the appellant has accepted the production as declared, obviously some expenditure must have been incurred for stitching and printing. Therefore, considering the facts and circumstances of the case, the disallowance made by the assessing officer is hereby deleted. Revenue is aggrieved by the order of Commissioner (Appeals). Hence, this appeal before us. 4. The learned departmental Representative, Shri D.N. Pareek, did not advance any specific arguments except relying on the order of assessing officer. 5. The learned counsel for the assessee, on the other hand, heavily relied on the order of Commissioner (Appeals) and reiterated the submissions made before him as summarized in para 3 .....

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