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2019 (11) TMI 201 - AT - Income TaxAddition u/s 40(A)(3) - HELD THAT:- It is an admitted fact that the suppliers Mohd Nasim Qureshi who had supplied the raw meat in the F.Y. 2009-10 has submitted that ‘I do not now the above farm or related persons of above farm before or after 01.04.2009.’ Nothing has been brought on record that the assessee has purchased the raw material from the said person. The assessee has merely stated before the AO that the amount was the opening balance and the total payments had been made less than ₹ 20,000/- in a day. Mere statement by the assessee that it has dispute with this person cannot be sufficient to delete the addition. Since the CIT(A) while sustaining the addition has give justifiable reasons, therefore, we uphold the same. The ground raised by the assessee on this issue is accordingly dismissed. Enhancement of income from u/s 40A(3) - CIT(A) has passed a very detailed and elaborate order while enhancing the income of the assessee u/s 40A(3) of the Act. In the absence of any contrary material available before us, we do not find any infirmity in the order of the CIT(A). Accordingly the same is upheld.
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