In the result, the appeal of the assessee is partly
Bench: Shri Sanjay Garg & Ms. Annapurna Guptam/S Austees Hydro Power & Vs. The Income Tax Officer, Construction Company (P) Ltd., Bilaspur Distt. Bilaspur Vpo Bahot Kasol, Tehsil Sadar, (Hp). Distt Bilaspur (Hp), Through Its Authorised Signatory Pan: Aafca8697M & The Income Tax Officer, Vs. M/S Austees Hydro Power & Bilaspur Distt. Bilaspur Construction Company (P) Ltd., (Hp). Vpo Bahot Kasol, Tehsil Sadar, Distt Bilaspur (Hp), Through Its Authorised Signatory Pan: Aafca8697M (Appellant) (Respondent)
5. To sub-contractors/ Transporters 3,72,82,228/- Total 6,49,93,168/- 7 & A.Y.2012-13 8. The Director of the company Sh. Joginder Singh Thakur was asked to furnish documentary evidence i.e. bills & vouchers for purchase of diesel. In response, it was stated that the diesel was purchased and got filled in the vehicles of the sub-contractors/ transporters