LALIT SINGLA R/O SARAI ALBEL SINGH OUTSIDE LAHORI GATE PATIALA PUNJAB vs. COMMISSIONER OF INCOME TEX PATIALA PUNJAB
The appeal stands dismissed
ITA/111/2018HC Punjab & Haryana02 Dec 2019
Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE VIVEK PURI
Section 133Section 142Section 143Section 156Section 206CSection 260ASection 40Section 40A(3)
40A(3) the disallowance can be made without
appreciating the chargeability of transactions to tax by
way of TCS forms in accordance with Section 206CA
r.w. Rule 114A substantiating the purchases made and
the genuineness thereof ?
3 .
A few facts necessary for adjudication of the instant appeal as
narrated therein may be noticed. The assessee is in the business
