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TMI Blog2018 (3) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... AM This appeal of the assessee relating to the assessment year 2008-09 is directed against the order of the Commissioner of Income Tax (Appeals)-I, Bhopal, dated 29.2.2016 which is arising out of the order u/s 143(3) r.w.s. 147 of the Act dated 18.0.2013 framed by the DCIT 1(1) Bhopal. 2. The revenue has taken the following grounds of appeal :- "On the facts and in the circumstances of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings observed that there were cash payments contravening provisions of section 40A(3) of the Act at Rs. 13,10,807/- and also there was no deduction of tax on the payment of Rs. 6,46,62,207/- and accordingly he made disallowance u/s 40a(ia) of the Act and there was no deduction of tax on the payment of Rs. 6,46,62,207/- and accordingly he made disallowance u/s 40a(ia) at Rs. 6,59,73,014/- and u/s 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the record placed before us. We observe that during the course of assessment proceedings before the Commissioner of Income Tax (Appeals), remand report was called on both the issues relating to disallowance u/s 40A(3) of the Act at Rs. 13,10,807/- and u/s 40a(ia) of the Act at Rs. 6,46,62,207/- and the following comments were given by the Assessing Officer which are duly incorporated in the findin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . in regard to the addition made in the assessment order on account of violation of section 40(a)(ia) of the IT Act in respect of Earth Digging Charges of Rs. 4,18,25,817/-, Rs. 40,55,890/- for stone cutting charges and Rs. 1,87,80,500/- for cartage/carriage heads, has submitted that this expenditure was incurred by the appellant by hiring individual labour at its remote sites or villages and dail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the assessee for verification." 8.5 Therefore, in view of the remand report and verification of the vouchers by the A.O., the contention of the appellant is accepted and ground no. 4 is allowed." 6. From a perusal of remand report of the Assessing Officer and the findings of the Commissioner of Income Tax (Appeals) which go uncontroverted by the revenue, we find no infirmity in the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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