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2018 (3) TMI 229 - HC - Income TaxAddition of bogus payments - AO disallowed 40% of the total payments made on the basis of the payments made to 13 parties, who were not produced before him during the assessment proceedings - Tribunal justifying the deletion made by the CIT(A) - Held that:- We are unable to understand on what basis the disallowance is made on the total payments, if at all it should have been restricted only to the amounts paid to the 13 persons who are not produced before the Assessing Officer. Be that as it may, we find that the respondent assessee had done everything to produce necessary evidence, which would indicate that the payments have been made to the parties concerned. The details furnished by the respondent assessee were sufficient for AO to take further steps if he still doubted the genuineness of the payments to examine whether or not the payment was genuine. AO on receipt of further information did not carry out the necessary enquiries on the basis of the PAN numbers, which were available with him to find out the genuineness of the parties. The CIT(A) as well as the Tribunal have correctly held that it is not possible for the assessee to compel the appearance of the parties before the Assessing Officer. - Decided against revenue
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