HIMANSHU ENGINEERING WORKS,,AHMEDABAD vs. THE PR. CIT-3,, AHMEDABAD
In the result, the appeal of the assessee is dismissed
ITA 675/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad18 May 2022AY 2010-11
For Appellant: Shri P.F. Jain, A.RFor Respondent: Shri Shushilkumar Madhuk, CIT-D.R
Section 143(3)Section 263Section 36(1)(va)Section 40A(3)
TDS figure with the receipts and hence the order was erroneous and prejudicial to the interests of the revenue. Further, Principal CIT observed that assessee had taken certain amount as advances against labour work and most of which had been repaid within a period of 9 months in cash. The AO failed to examine the applicability of sections 269SS
