Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2009-10
194I of the Act on the payments to truck operators. Ld. Assessing Officer complying to the order of Ld.CIT(A) initiated the assessment proceedings and completed it on 26.3.2014 u/s 143(3) r.w..r.t Section 263 of the Act after making disallowance