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2016 (4) TMI 1057 - AT - Income TaxDisallowance of purchases - disallowance on the ground that the assessee has not produced confirmation letters from the paddy farmers - Held that:- Assessee has submitted quantitative details of purchases of paddy along with registers maintained by him and VAT returns and Cess levied by Agricultural Market Committee in respect of paddy purchased. He made a detailed submission before the Ld. CIT(A). The Ld. CIT(A) again asked the assessee to produce the documents maintained by the assessee in respect of purchases and corresponding credits in respect of the transactions. The same were produced before the Commissioner on 26.7.2013. The Ld. CIT(A) after considering the details submitted by the assessee, he gave a categorical finding that no discrepancy has been found in the purchases made by the assessee and for want of confirmations, adhoc disallowance cannot be made. We find that the assessee has submitted all the details before the A.O. even before the Ld. CIT(A). Only on account of non-filing of the confirmations from the farmers who sold the paddy to the assessee, adhoc disallowance cannot be made. In view of the above, we find no reason to interfere with the order passed by Ld. CIT(A). - Decided against revenue.
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