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2018 (4) TMI 500 - AT - Income TaxDisallowance of labour charges and purchases made form Buildwel Bricks and sand - Held that:- We found that detailed finding has been recorded by CIT(A) after verifying all the details viz job card, detailed sheet of wages working, vouchers etc asked for by AO and which were duly submitted to the AO for his verification and consideration. The detailed finding so recorded by CIT(A) at para 4.5 have not been controverted by DR by bringing any positive material on record - no reason to interfere in the finding so recorded by CIT(A) resulting into deletion of addition made on account of labour payment. AO has also made an addition on account of purchases made from M/s. Buildwel Bricks & Sand Suppliers. CIT(A) has given a finding to the effect that assessee has furnished confirmation in respect to the purchase made from Buildwel Bricks & Sand Suppliers alongwith a copy of its own bank account indicating the payment so made, copies of the bills raised by the said party alongwith supporting delivery challans which also contains truck number and such truck numbers were also found to be mentioned in the delivery challans and also match with the truck number stated in the concerned bills issued by Buildwel Bricks & Sand Suppliers. Accordingly, genuineness of the purchases is not in doubt. As during the appellate proceedings, the CIT(A) has also called the remand report and after considering the same, reached to the conclusion that M/s. Buildwel Bricks and Sand Suppliers is a proprietary concern of Lukman Mohamed Ibrahim Patel and assessee had made genuine purchase from these parties. The detailed finding so recorded by CIT(A) after considering the remand report was not controverted by learned DR by bringing any positive material on record. No reason to interfere in the order of CIT(A).
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