ACIT CIRCLE-2, GWALIOR vs. SHARMA & ASSOCIATES FIRETECH PVT LTD, GWALIOR

In the result, we do not find any error as the assessee has failed to establish the

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2010-11

TDS returns and other 8 CO No.08/Agr/2017 contemporousness documents filed by the assessee to prove the genuineness of the creditors in the assessment proceeding. Since needful was not been by the AO in our opinion the deletion made by the ld. CIT(A) was in accordance with law. In the result, the ground raised by the revenue challenging the deletion

SHRI OM PRAKASH SINGH,MATHURA vs. ACIT CIRCLE-3, AGRA

In the result appeal is partly allowed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena