DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 1(1), JABALPUR vs. SHRI INDRABHAN SINGH RATHORE, NARSINGHPUR
In the result, appeal filed by the Revenue is dismissed
ITA 234/JAB/2018[2015-16]Status: HeardITAT Jabalpur08 Jan 2025AY 2015-16
Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary
For Appellant: Shri. Aok Bhura, DRFor Respondent: Shri Sapan Usrethe, Adv
Section 143(3)Section 250Section 68
TDS. It was further submitted that it was not known that whether the said petty contractors were maintaining any books of accounts or showing all their receipts in their books of accounts and it was not within the control of the assessee to ensure that. Therefore, the assessee had requested the learned Assessing Officer to issue summons under section 131
