https://www.taxtmi.com/caselaws?id=197159 The appeal by the Department against the order of the Commissioner of Income Tax (Appeals) for Assessment Year 2012-13, regarding the deletion of tax and interest under sections 201(1) and 201(1)(a) respectively, was dismissed. The appellate authorities found that the tax liability could not be imposed based on presumption and assumption, especially when the payee's identity was not established. The ITAT upheld the decision, emphasizing the lack of evidence disproving the appellant's claim of not making payments to contractors. The Crossobjection by the assessee was not pressed and also dismissed. en-us Tue, 16 May 2017 00:00:00 +0530 Thu, 28 Dec 2017 18:04:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197159 The appeal by the Department against the order of the Commissioner of Income Tax (Appeals) for Assessment Year 2012-13, regarding the deletion of tax and interest under sections 201(1) and 201(1)(a) respectively, was dismissed. The appellate authorities found that the tax liability could not be imposed based on presumption and assumption, especially when the payee's identity was not established. The ITAT upheld the decision, emphasizing the lack of evidence disproving the appellant's claim of not making payments to contractors. The Crossobjection by the assessee was not pressed and also dismissed. Case-Laws Income Tax Tue, 16 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197159