In the result, the appeal of the assessee is partly
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)
194J of the Act i.e. Rs.30,000/-. The CIT(Appeals) upheld the addition, refusing to admit additional evidence filed in this regard by the assessee, since the assessee failed to show reasonable cause for not adducing the same before the Assessing Officer. 18. We are not in agreement with the Ld.CIT (Appeals). The documents filed by the assessee being bills