ACIT, CIRCLE - 1, GORAKHPUR vs. BAJRANG BAHADUR SINGH, GORAKHPUR
In the result, appeal filed by Revenue is partly allowed
ITA 49/VNS/2018[2012-2013]Status: HeardITAT Varanasi31 May 2022AY 2012-2013
Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2012-13 The Assistant Shri Bajrang Bahadur Singh, Commissioner Of Income V. Marhatha, Campierganj, Tax,Circle-1, Gorakhpur-273001, Uttar Aayakarbhawan, Civil Pradesh Lines, Gorakhpur 273001, Uttar Pradesh Pan:Afxps6284G (Appellant) (Respondent)
For Appellant: NoneFor Respondent: ShriRamendra Kumar
Section 143(3)Section 145(3)Section 263Section 40A(3)
B, both enclosed to the assessment order. The AO observed that the assessee has tried to bifurcate these cash payments to bring down cash payments in a day to below the threshold limit of Rs. 20,000/- . The AO observed that the assessee has not produced cash book, any receipt book , any bill or voucher so that the payments could
