9911796707
TMI Blog2012 (6) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... . CIT(A) Durgapur dated 23.08.2011 for Assessment Year 2008-09. 2. The only issue raised by assessee in this appeal is relating to confirmation of addition of ₹ 31,34,142/- made by AO u/s 40A(3) of the I.T.Act. 3. The brief facts of this issue are that while doing the scrutiny assessment the AO has added an amount of ₹ 31,34,142/- by observing that on perusal of cash books and le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... All these in my opinion bears out the AO s contention. No bill numbers are seen to be present. Therefore it cannot be said that payments have been made against the individual bills. Thus the submissions of the assessee are not substantial and he further pointed out that I do not see how the assessee s case can come under the exceptions provided in Rule 6DD. 3.2. Aggrieved by this now the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the revenue authorities and direct the AO to delete the addition of ₹ 31,34,142/-. 5. On the other hand, the ld. DR appearing on behalf of the revenue relied on the orders of the revenue authorities. 6. After hearing the rival submissions and on careful perusal of materials available on record, the total purchases made by the assessee on account of the fuel amounting to ₹ 70 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t bring any other material except that from the ledger copy these payments on particular dates exceed ₹ 20,000/- when compared to the individual bills. It is observed that all the bills are below ₹ 20,000/-. Under these circumstances we are of the view that the disallowances made by the revenue is not sustainable in view of the specific provision of Rule 6DD(k) of IT Rules. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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