INCOME-TAX OFFICER, BATHINDA vs. SH. MOHAN LAL, BATHINDA
ITA 170/ASR/2015[2011-12]Status: DisposedITAT Amritsar03 Jan 2018AY 2011-12
Bench: Sh. T. S. Kapoor & Sh. N. K. Choudhryi.T.A. No. 170/(Asr)/2015 Assessment Year: 2011-12 Pan: Aajpl8560B Income Tax Officer, Vs. Sh. Mohan Lal Prop. Ward-1(2), Bathinda. M/S Ramji Dass Bko, Vill. Bhagiwander, Tehsil Talwandi Sabo, Distt. Bathinda. (Appellant) (Respondent)
For Appellant: Sh. S. S. Kanwal (D. R.)For Respondent: Sh. P. N. Arora (Adv.)
Section 133A(1)Section 194CSection 40Section 69C
section 40(a)(ia). During the course of assessment proceedings, it was admitted by the assessee that no tax was deducted on these payments and when confronted in this regard, it was argued that although the payments made for Bharai, Nikasi etc. were made to the above persons, yet they further engage labourers for this work and disburse the payments
