9911796707
TMI Blog2020 (11) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... t of job charges paid by the assessee without any evidence on record and which is based purely on surmises and conjectures, particularly, when there is a finding of fact that the same have been paid by the appellant asseesee." 2. The brief facts of the case are that assessee filed his return of income electronically on 24.11.2016 declaring income of Rs. 22,23,540/-. The case of the assessee was selected for scrutiny through CASS. Notice u/s. 143(2) of the I.T. Act, 1961 was issued on 17.8.2017 which was duly served upon the assessee. On the change of AO, again notice u/s. 142(1) of the I.T. Act, 1961 was issued to the assessee on 24.8.2018, but the assessee did not file any detail on this date. Subsequently notices were issued to the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usiness of civil construction. The Income Tax Return for the assessment year 2016-17 was filed on 24.11.2016 declaring taxable income of Rs. 22,23,540/-. The case of the assessee was selected for scrutiny by issuing the notice u/s. 143(2) of the Act and after examining the documentary evidences filed by the Assessee, the AO made the addition of Rs. 5 lacs out of the job work and also disallowed TDS of Rs. 1,90,372/-. Ld. Counsel for the assessee stated that the assessee made the expenditure of Rs. 75,73,090/- on account of various type of job work charges paid during the under consideration for execution of the work from various parties and the details of the same has also been given to the AO which the AO has narrated in the assessment ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e heard both the parties and perused the orders passed by the Revenue authorities especially the discussion of the revenue authorities on the expenditure of Rs. 75,73,090/-. In support, the assessee has filed all the details of expenditure and list of name with amount of payment, mode of payment and details of TDS deducted. We are of the view that the evidences filed by the assessee are very much important on the addition in dispute which have not been properly appreciated by the revenue authorities below. We are also of the view that the assessee has furnished all the complete evidences of expenses and the list of names with amount of payment, mode of payment and detail of TDS deducted for which Ld. CIT(A) has given the benefit of credit o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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