DEPUTY COMMISSIONER OF INCOME TAX( CENTRAL)-2, RAIPUR vs. MESERS SHREE JAGDAMBA CONSTRUCTION COMPANY, RAIPUR

In the result, appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 37 To 42/Rpr/2020 ("नधा"रण वष" / Assessment Years : 2009-10 To 2014-15)

TDS and few others. The AO has not enquired and established that payments made by the assessee are not genuine. Purpose of section 40A(3) of the Act is to ensure that the payments which are not genuine are not allowed. The AO was also sent the set of account confirmation from all the recipients and his report was called

DEPUTY COMMISSIONER OF INCOME TAX( CENTRAL)-2, RAIPUR vs. MESERS SHREE JAGDAMBA CONSTRUCTION COMPANY, RAIPUR

In the result, appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 37 To 42/Rpr/2020 ("नधा"रण वष" / Assessment Years : 2009-10 To 2014-15)

TDS and few others. The AO has not enquired and established that payments made by the assessee are not genuine. Purpose of section 40A(3) of the Act is to ensure that the payments which are not genuine are not allowed. The AO was also sent the set of account confirmation from all the recipients and his report was called

DEPUTY COMMISSIONER OF INCOME TAX( CENTRAL)-2, RAIPUR vs. MESERS SHREE JAGDAMBA CONSTRUCTION COMPANY, RAIPUR

In the result, appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 37 To 42/Rpr/2020 ("नधा"रण वष" / Assessment Years : 2009-10 To 2014-15)

TDS and few others. The AO has not enquired and established that payments made by the assessee are not genuine. Purpose of section 40A(3) of the Act is to ensure that the payments which are not genuine are not allowed. The AO was also sent the set of account confirmation from all the recipients and his report was called

DEPUTY COMMISSIONER OF INCOME TAX( CENTRAL)-2, RAIPUR vs. MESERS SHREE JAGDAMBA CONSTRUCTION COMPANY, RAIPUR

In the result, appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 37 To 42/Rpr/2020 ("नधा"रण वष" / Assessment Years : 2009-10 To 2014-15)

TDS and few others. The AO has not enquired and established that payments made by the assessee are not genuine. Purpose of section 40A(3) of the Act is to ensure that the payments which are not genuine are not allowed. The AO was also sent the set of account confirmation from all the recipients and his report was called

DOLPHIN PROMOTERS AND BUILDERS,RAIPUR vs. ADDL.CIT, RANGE-1, RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 58/Rpr/2024 (िनधा"रण वष" Assessment Year: 2011-12)

E) dated 14.09.2001 published in the Gazette of India, Part II, Section 3, subsection (ii), Extraordinary. (Emphasis supplied)" 24. Also, we find that a similar view had been arrived at by the ITAT, Lucknow in the case of Prachi Leather (P). Ltd. Vs. Addl. CIT, ITA No.26/L/2010 dated 08.12.2010, wherein, after drawing support from the judgment of the 44 Dolphin

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

e-Mail could not reach the appellant, as it was not updated. Moreover, the Appellant is not computer savvy and is to rely on the person who has skill. Apart from that, the Appellant is not aware of the Income Tax proceedings. When the counsel of the Appellant opened the portal on 18.02.2023, it came to the knowledge that

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

e-Mail could not reach the appellant, as it was not updated. Moreover, the Appellant is not computer savvy and is to rely on the person who has skill. Apart from that, the Appellant is not aware of the Income Tax proceedings. When the counsel of the Appellant opened the portal on 18.02.2023, it came to the knowledge that

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

e-Mail could not reach the appellant, as it was not updated. Moreover, the Appellant is not computer savvy and is to rely on the person who has skill. Apart from that, the Appellant is not aware of the Income Tax proceedings. When the counsel of the Appellant opened the portal on 18.02.2023, it came to the knowledge that

DISTRICT MINING OFFICER, BIJAPUR,BIJAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

e-Mail could not reach the appellant, as it was not updated. Moreover, the Appellant is not computer savvy and is to rely on the person who has skill. Apart from that, the Appellant is not aware of the Income Tax proceedings. When the counsel of the Appellant opened the portal on 18.02.2023, it came to the knowledge that

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

e-Mail could not reach the appellant, as it was not updated. Moreover, the Appellant is not computer savvy and is to rely on the person who has skill. Apart from that, the Appellant is not aware of the Income Tax proceedings. When the counsel of the Appellant opened the portal on 18.02.2023, it came to the knowledge that

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

e-Mail could not reach the appellant, as it was not updated. Moreover, the Appellant is not computer savvy and is to rely on the person who has skill. Apart from that, the Appellant is not aware of the Income Tax proceedings. When the counsel of the Appellant opened the portal on 18.02.2023, it came to the knowledge that

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

e-Mail could not reach the appellant, as it was not updated. Moreover, the Appellant is not computer savvy and is to rely on the person who has skill. Apart from that, the Appellant is not aware of the Income Tax proceedings. When the counsel of the Appellant opened the portal on 18.02.2023, it came to the knowledge that

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

e-Mail could not reach the appellant, as it was not updated. Moreover, the Appellant is not computer savvy and is to rely on the person who has skill. Apart from that, the Appellant is not aware of the Income Tax proceedings. When the counsel of the Appellant opened the portal on 18.02.2023, it came to the knowledge that

DISTRICT MINING OFFICER, BIJAPUR,BIJAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

e-Mail could not reach the appellant, as it was not updated. Moreover, the Appellant is not computer savvy and is to rely on the person who has skill. Apart from that, the Appellant is not aware of the Income Tax proceedings. When the counsel of the Appellant opened the portal on 18.02.2023, it came to the knowledge that

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

e-Mail could not reach the appellant, as it was not updated. Moreover, the Appellant is not computer savvy and is to rely on the person who has skill. Apart from that, the Appellant is not aware of the Income Tax proceedings. When the counsel of the Appellant opened the portal on 18.02.2023, it came to the knowledge that

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

e-Mail could not reach the appellant, as it was not updated. Moreover, the Appellant is not computer savvy and is to rely on the person who has skill. Apart from that, the Appellant is not aware of the Income Tax proceedings. When the counsel of the Appellant opened the portal on 18.02.2023, it came to the knowledge that

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

e-Mail could not reach the appellant, as it was not updated. Moreover, the Appellant is not computer savvy and is to rely on the person who has skill. Apart from that, the Appellant is not aware of the Income Tax proceedings. When the counsel of the Appellant opened the portal on 18.02.2023, it came to the knowledge that

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

e-Mail could not reach the appellant, as it was not updated. Moreover, the Appellant is not computer savvy and is to rely on the person who has skill. Apart from that, the Appellant is not aware of the Income Tax proceedings. When the counsel of the Appellant opened the portal on 18.02.2023, it came to the knowledge that