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2018 (9) TMI 775 - AT - Income TaxDisallowance of the sub-contract charges paid to SIPL - Notice issued by the AO u/s 133(6)returned back - Held that:- The notice issued by the AO u/s 133(6) to SIPL on the address given by the assessee was returned back by the postal authorities with a remark “no such firm/person in this address”. Thereafter, the AO vide letter dated 08.10.2011 informed the above matter to the assessee and asked to submit correct current address or produce the party for verification. The assessee neither submitted the new current address of SIPL nor produced the party for verification. As observed by the AO, the fresh address given by the assessee in its submission dated 18.10.2010 is the same which was given earlier. It is the finding of the AO that the assessee filed copies of two bills which are just computer generated bills without any invoice number, service tax number, GST/VAT No. We find from the P/B filed by the appellant that the assessee had filed before the AO vide its letter dated 13.10.2016 during the course of remand proceedings. Thus taking into account the facts and circumstances of the case, we direct the AO to restrict the disallowance to 10% of the sub-contract charges of ₹ 44,38,520/- paid to SIPL.
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