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2014 (5) TMI 397 - AT - Income TaxDisallowance of bogus lorry hire expenses – Failure to produce documents – Information u/s 133(6) of the act cannot called - Held that:- If the broker has not replied to the letter of the AO, no adverse inference can be drawn against the assessee - the payment is not routed through the broker - he is not in a position to reply - where the letter issued to the broker is returned unserved - Merely because the broker has shifted from one place to another or has closed his business or has not received the letter, no adverse inference can be drawn against the assessee - no satisfactory explanation has been given by the assessee in respect of the difference - CIT(A) ought to have sustained the disallowance of lorry hire expenses – thus, the order of the CIT(A) is modified and the disallowance out of lorry hire expenses amounting to Rs.12,000 is sustained – Decided partly in favour of Revenue.
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