9911796707
TMI Blog2004 (5) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... titching and printing of sacks. The assessing officer sent summons under section 131 to a few parties. But these were returned by the postal authorities 'unserved' in three cases stating that parties were untraceable. In one case, notice server reported that there was no such party. In another case also, the party was not found at the given address. Accordingly, the assessing officer disallowed the job charges of ₹ 6,24,916 paid to these five parties on the ground that these were not genuine. 3. Aggrieved, the assessee impugned the disallowance in appeal before the Commissioner (Appeals). It was submitted that payments were made to job workers against their invoices for stitching and printing of sacks. Almost all payments wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing and printing job-1992-93 Particulars Stitching Printing Total despatch 1,10,14,386 1,10,14,386 Less Opening stock 49,500 49,500 1,09,90,886 1,09,90,886 Less Opening C/O GPI 10,000 10,000 1,09,80,886 1,09,80,886 Add: Closing stock 33,500 33,500 1,10,14,386 1,10,14,386 Less Bought out bags 93,500 93,500 1,09,20,886 1,09,20,886 Less Unprinted bags sold 0 1,663 Anciliaries billed quantity 1,09,20,886 1,09,19,223 II. Details of stitching and printing-1992-93 Name of party Stitching Printing Shree Ganesh Enterprises 22,13,633 22,13,633 Sonna Enterprises 24,27,678 24,27,678 Royal Enterprises 23,36,592 18,71,363 Star Stitching & Printing 12,73,600 13,04,655 Krishna Printers 0 5,03,500 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not practicable for the appellant to produce them after a gap of three years. In view of the fact that the appellant has claimed stitching and printing charges at a uniform rate to all the parties and only to the extent of the production declared, the expenditure appears to be reasonable. Without payment of stitching and printing charges to the above referred parties, the production would have been on the lower side. However, since the appellant has accepted the production as declared, obviously some expenditure must have been incurred for stitching and printing. Therefore, considering the facts and circumstances of the case, the disallowance made by the assessing officer is hereby deleted." Revenue is aggrieved by the order of Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is ground of appeal. 7. The next ground of appeal relates to deleting an addition of ₹ 5,911 made by the assessing officer on account of delayed payment of PF. The learned Commissioner (Appeals) has allowed the deduction for the reason that payment was made in the accounting year under reference. This view is not correct. As per provisions of section 43B(b) read with second proviso and clause (va) of sub-section (1) of section 36, these payments were required to made on the 'due dates' specified under the Public Provident Fund Act. When the attention of the learned counsel was drawn to these provisions, he conceded that the deduction is not admissible. We, therefore, set aside the order of Commissioner (Appeals) and restore t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
