GOPALDAS SHIVHARE,GUNA vs. ACIT CIRCLE-3, AGRA

In the result, the appeal is partly allowed

Bench: Shri A. D. Jain

section 40A(3) of the IT Act: S. No. Date of Particulars Amount Payment paid in cash 1. 8.8.2009 Metro Cold (11900 + 11500) 23,400/- 2. 8.8.2009 New Modern Hot & Cold 21,900/- (11900 + 10,000) Total 45,300/- I.T.A No. 136/Agra/2016 4 Again the assessee could not furnish any reply, or the concerned bills and vouchers

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