In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed
Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)
TDS deducted, date of bills, details of cheques issued, etc., in such a case, he could not be held responsible for parties not appearing in person and, thus, impugned addition made under section 69C deserved to be deleted. Principal Commissioner of Income-tax, Mumbai v. Chawla Interbild Construction Co. (P.) Ltd [2019] 104 taxmann.com 402 (Bombay) (vii) Where sales supported