Bench: Shri Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2008-09 M/S. Kumar Construction Ito, Ward-Chapra P.O. Dumri Adda, P.S. Vs. Doriganj, Dist. Chapra. Pan: Aajfm 7295 G (Appellant) (Respondent) Present For: Appellant By : Smt. Archana Sharma, Ca Respondent By : Shri Rupesh Agrawal, Sr. Dr Date Of Hearing : 28.06.2022 Date Of Pronouncement : 23.09.2022 O R D E R Per Sonjoy Sarma, Jm: The Captioned Appeals Preferred By The Assessee For The A.Y. 2008-09 Is Directed Against The Order Passed U/S 143(3) Of The Income-Tax Act, 1961 Passed By Osd, Cit(A) Dated 27.06.2014. The Assessee Has Taken The Following Revised Ground Of Appeal For A.Y. 2008-09 As Under: “I. An Expenses Of 10% Including The Expenses On Purchase Of Material Amounting To Rs. 14,21,032/- Has Been Disallowed & The Same Has Been Added To Assessees Total Income While Computation Of Tax. Ii. Sundry Creditors Amounting To Rs. 69,73,159/- Including Outstanding Labour Charges/Payment & Others Have Been Disallowed & The Same Has Been Added To Assessees Total Income While Computation Of Tax. Iii. Tax Imposed Upon The Assessee Is Very Harsh & Unjustifiable As It Makes The Net Profit Of The Assessee Approximately 31% Of The Revenue Received During The Year & As Such Impugned Order Required To Be Set Aside. So, We Pray For Consider The Revised Grounds Stated Above & Grant Relief For Assessee’S Income @ 6% Of The Total Receipts Of Rs. 2,84,29,497/-.”

156/-. The case of the assessee was selected for scrutiny. The AO during the course of hearing found that no bills and vouchers were produced by the assessee except the copies of bills of bitumen and metal chips and the AO in absence of such bills and vouchers of material purchased and he added 10% of expenses