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TMI Blog2017 (12) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... ounts, the AO cannot make addition, is not tenable. That is, there is no need to reject the books of account. The overtime register was not authenticated by M/s Nilkanth Ferro Ltd. The director of M/s Nilkanth Ferro Ltd has stated that no overtime wages was paid. Therefore, based on the above discussion, we are of the view that the addition made by the AO and confirmed by the CIT(A), is justified. - Decided against assessee. - ITA No.2214/Kol/2016 - - - Dated:- 26-7-2017 - SHRI S.S.VISWANETHRA RAVI, JM AND DR. A.L.SAINI, AM For The Assessee : Shri T.P.Kar, FCA. For The Revenue : Shri S.M.S.Tahuheed, JCIT (DR) ORDER Per Dr. Arjun Lal Saini, AM: The captioned appeal filed by the Assessee, pertaining to assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfirmation of labour payments. The statement of director of M/s Nilkanth Ferro Ltd. denying such extra wages payment and has denied to allow extra working payment. The assessee has also not filed to substantiate his extra labour payment with satisfactory material. The working hour certification is also not supported by the assessee. The ld CIT(A) held that assessee could not prove its extra working hours which claim was also contradicted by the company who has taken service of the assessee rather it was denied of having in any extra work and the director of contractee also stated that no payment was made for extra work as per the contract. This way ld. CIT(A) has confirmed the addition made by the AO. 5. Not being satisfied with the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d PF provisions did not apply to him, therefore, without rejecting the books of accounts of the assessee the disallowance made by the AO and confirmed by the ld. CIT(A) is not justified. 7. On the other hand, ld. DR for the Revenue has primarily reiterated the stand taken by the AO, which we have already noted in our earlier para and is not being repeated for the sake of brevity. 8. Having heard rival contentions and perused the material on record, we are of the view that there is no merit in the submissions of the assessee. As the ld. Counsel for the assessee has pointed out that the liability to deduct TDS was on the principal of M/s Nilkanth Ferro Ltd. and the assessee was merely a sub-contractor and, therefore, do not require to o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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