TMI Blog2018 (4) TMI 1405X X X X Extracts X X X X X X X X Extracts X X X X ..... ng & Construction Ltd. but it is a fact on record that Sh. Hari Singh contractor was during other contracts with the other services recipients and during the course of investigation, no statement of Sh. Hari Singh was recorded to establish the fact that whether Sh. Hari Singh executed the work in question or the appellant has executed all the works mentioned in the Form No. 26AS issued to Sh. Hari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is permanent account of income tax but gave the permanent account no. of Sh. Hari Singh one of the contractor to obtain the contract for M/s Ansal Housing Construction Ltd. and executed the work. The total amount of work executed by the appellant in 4 years, amounts to Rs, 6-7 Lakhs but on the basis of investigation, it was alleged that the payments received in the account of Sh. Hari Singh pert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e gave the PAN card of Sh. Hari Singh one of the contractor. The show cause notice has been issued to them, on the basis of Form 26AS issued by Income Tax Department to Sh. Hari Singh and Sh. Hari Singh is also a contractor who has executed several works which has no connection with the appellant but the amount of those work also included in the services provided by the appellant without any inves ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contractor was during other contracts with the other r services recipients and during the course of investigation, no statement of Sh. Hari Singh was recorded to establish the fact that whether Sh. Hari Singh executed the work in question or the appellant has executed all the works mentioned in the Form No. 26AS issued to Sh. Hari Singh who was the contractor. No effort has been made to ascertain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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