M/S GORSI CONSTRUCTIONS PVT. LTD,MANDI vs. DCIT, CIRCLE, MANDI
In the result, the appeal of the assessee is partly
ITA 1145/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh26 Jul 2018AY 2012-13
Bench: Shri Sanjay Garg & Ms. Annapurna Guptam/S Gorsi Constructions Vs. The D.C.I.T., Private Limited,, Village Takoli, Mandi P.O. Panarasa, Teh. Autt, (H.P.) Distt. Mandi (H.P.) Pan: Aabcg4994K (Appellant) (Respondent)
For Appellant: Shri Amitoz Kamboj, CAFor Respondent: Shri Akhilesh Gupta, JCIT
Section 40Section 40A(3)
194I of the Act, at Rs,23,000/- & Rs.12,000/- respectively
while in the ledger, only one entry was posted. However to
substantiate this claim, assessee failed to submit any
evidence. In the absence of any supporting evidence,
Rs.35,000/- were disallowed u/s 40(a)(ia) of the Act.
14. During appeal, the assessee filed photocopy of the
receipts issued
