2022 (10) TMI 1252

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..... ing material, purchase of cement, sand, wood steel, Labour payment and purchase of electrical and hardware material. All these items are supported by relevant bills and vouchers and are related to the business of the assessee. Assessee was working at various construction sites which were located at different places, it may not be always possible to make the payments through banking channels. It wa .....

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..... ent Year (AY) 2010-11 arises out of the order of learned Commissioner of Income Tax (Appeals)-10, Chennai [CIT(A)] dated 12-01-2018 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.143(3) r.w.s. 147 of the Act on 24-02-2016. The sole grievance of the assessee is confirmation of addition u/s 40A(3) for Rs. 35.21 Lacs to the returned income of Rs. 6.95 Lacs. The provisions of .....

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..... carved u/r 6DD applies to the case of the assessee. Having heard rival submissions and after due consideration of relevant material on record, our adjudication would be as under. 3. Upon perusal of assessment order, it could be seen that the payments have been made for purchase of building material, purchase of cement, sand, wood & steel, Labour payment and purchase of electrical and hardware ma .....

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