In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

TDS was also deducted by the contract awarding parties. (Copy of bank statement showing the same is enclosed with this submission) Hence, the major facts being on record, it was the responsibility of the learned Assessing Officer to have conducted proper enquiries in this regard. Merely placing reliance on the statements recorded by the officer of the Investigation Wing cannot