B.C. BHUYAN CONSTRUCTION PVT. LTD.,BHUBANESWAR vs. DCIT, CORPORATE CIRCLE- 1(1), BHUBANESWAR
In the result, appeal of the assessee stands partly allowed for statistical purposes
ITA 356/CTK/2019[2014-15]Status: DisposedITAT Cuttack20 Jul 2023AY 2014-15
Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalwalassessment Year : 2014-15 B.C.Bhuyan Construction Pvt B.C.Bhuyan Construction Pvt Vs. Dcit, Corporate Circle Dcit, Corporate Circle - Ltd., Plot No.90, Palasuni, Ltd., Plot No.90, Palasuni, 1(1), Rasulgarh, Bhubaneswar Rasulgarh, Bhubaneswar Bhubaneswar Bhubaneswar Pan/Gir No. Pan/Gir No.Aadcb 3304 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.C.Sethi, Adv Revenue By Revenue By : Shri Saroj Kumar Mahapatra, Saroj Kumar Mahapatra, Pr. Cit Dr Date Of Hearing : 20/07 7/2023 Date Of Pronouncement : 20/0 /07/2023
For Appellant: Shri P.C.SethiFor Respondent: Shri Saroj Kumar Mahapatra
Section 143(3)Section 40A(3)
section 40A(3) included the labour payments, which had been disallowed by the Assessing Officer under the heads “bogus labour payment” to an extent of Rs.6,86,19,336/-. It was the submission that this amounts to double addition. It was the further submission that the Assessing Officer himself has accepted in page 18 of his order that the assessee
