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TMI Blog2020 (7) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assesee to Kankane Oil Mill. Party namely Kankane Oil Mill was based in Uttar Pradesh and for any further verification the assessing officer should have issued commission u/s.131(i)(d) of the act after keeping into consideration the distance from the place of the assessee and the place of the assessee. AO has neither given any commission nor disproved a number of evidences furnished by the assessee in supported of its claim of purchasing the goods from the aforesaid parties. CIT(A) has not disproved the relevant supporting evidences furnished in respect of other party namely Westwind Shipping Logistics Pvt. Ltd. in spite of the fact that assessing officer has clearly mentioned in his remand report that bills were verified and T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 1,71,79,314/- during the year under consideration. The assessing officer has obtained confirmation from the assessee in respect of the outstanding sundry creditors, however, the assessee has not submitted confirmation in respect of the following two parties:- Sr. No. Name of Sundry creditors Amount 1 Westwind Shipping Logistics Pvt. Ltd. 1244612 2 Kankane Oil Mills 753490 Total 1998102 Therefore, the assessee was asked to explain why not the aforesaid two sundry creditors totaling to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Sales Tax, copies of confirmation of the sundry creditors etc. After referring briefly elaborated aforesaid documents, the ld. counsel has vehemently contended that lower authorities have made the disallowance without considering the relevant evidences, therefore, the claim of the assessee should be allowed on merit. On the other hand, the ld. departmental representative has supported the order of lower authorities. 6. We have heard both the sides and perused the material on record. During the course of assessment, the assessing officer has made disallowance to the amount of ₹ 19,98,102/- in respect of sundry creditors pertaining to the above referred two parties on the ground that required confirmation was not fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ased in Uttar Pradesh and for any further verification the assessing officer should have issued commission u/s.131(i)(d) of the act after keeping into consideration the distance from the place of the assessee and the place of the assessee. The assessing officer has neither given any commission nor disproved a number of evidences furnished by the assessee in supported of its claim of purchasing the goods from the aforesaid parties. The ld. CIT(A) has not disproved the relevant supporting evidences furnished in respect of other party namely Westwind Shipping Logistics Pvt. Ltd. in spite of the fact that assessing officer has clearly mentioned in his remand report that bills were verified and TDS was deducted. Therefore, considering the afores ..... X X X X Extracts X X X X X X X X Extracts X X X X
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