ITO, W-2, BARNALA vs. THE TRUCK OPERATOR UNION, BARNALA
In the result, the appeal of the Revenue is allowed for statistical purposes
ITA 893/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh14 Oct 2022AY 2015-16
Bench: Smt.Diva Singh & Shri Vikram Singh Yadavthe Ito बनाम The Truck Operator Union, Ward-2, Barnala Dhanaula Road, Barnala "थायी लेखा सं./Pan No: Aaaat6497M
For Appellant: Shri Deepak Aggarwal, AdvocateFor Respondent: Shri Sarabjeet Singh, CIT, DR
Section 194C(2)Section 250(6)Section 40Section 40A(3)Section 60A(3)
2) of the Act where as in the present case, the matter relates to cash payment made in contravention of section 40A(3) of the Act. Thereafter referring to the provision of section 40A(3) as well as the exceptional circumstances provided under Rule 6DD, it was held by the AO that no circumstances have been narrated by the assessee
