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2010 (2) TMI 860 - ITAT, DELHIDisallowance of expenses incurred on purchases of building material as well as paid for job work - assessee has disclosed permanent account number in respect of wooden worker – Held that:- Assessing Officer did not bother to make investigation in his case. He simply construed the claim of the assessee as non-genuine on account of no response from these persons to his letter, The Assessing Officer could have made a call on the mobile number of Supplier as well as wooden worker which are available on their bills but no such efforts were made. Thus the reasoning assigned by the learned Assessing Officer is not sufficient to make the disallowance. Taking into consideration all these facts and circumstances appeal of the assessee allowed and disallowance deleted.
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