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Asstt. Commissioner of Income Tax, Circle- 23 (1) , New Delhi Versus Sh. Neelam Mohan

Disallowance of purchases - Held that - The assessee filed confirmations from both the concerns with their PAN and changed address. The assessee produced certificate from bank that the assessee made payments to those parties through account payee cheque, however could not produce the parties as the assessee was not having any business dealings during the assessment period, but the assessee requested the AO to enforce their attendance through section 133(6)/131 of the Act. The assessee also produ....... + More

 

 

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Asstt. Commissioner of Income Tax, Circle- 23 (1) , New Delhi Versus Sh. Neelam Mohan

 

 

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