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
TDS liability. Further, during the course of assessment proceedings, it was never contended by the assessee that the above persons were his regular employees and they make the payments to labourers on his behalf. Moreover, the assessee has not produced any documentary evidence in the shape of mustard rolls to substantiate his claim.
3. The appellant craves the leave