2009 (12) TMI 574

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....s disallowed Rs. 31,49,952 and has added in total income of assessee is not according to provisions of law. 3. That AO without any basis and evidence has clubbed payment of two parts, treating payment exceeding Rs. 20,000 and has not conditions (sic) written submissions is also not according to provisions of law. 4. That AO has wrongly applied provisions of s. 40(a)(ia) is also against the principles of law. 5. That AO has not considered provisions for filing 15-J and has not given lime to file 15-J is also bad in law. 6. That the assessee filed its return of income of Rs. 3,57,792 and AO has assessed to total income of Rs. 35,07,740 is against principles of natural justice." 3. Both the parties were heard regarding the issue....

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....ssessee to produce Form No. 15-I that were collected by the assessee from the truck operators which were engaged in the course of his business. In that view of the matter he contended that as the major addition made by the Departmental authorities is not sustainable for legal scrutiny and requires to be set aside by allowing the appeal of the assessee. He further submitted that the Department is wrong in clubbing the payments made by two parties and thereby holding that such clubbed payments exceeded Rs. 20,000 and thereby giving finding accordingly. In that view of the matter also he sought for selling aside the orders passed by the Departmental authorities by allowing the appeal of the assessee in this regard also. 5. Contrary to this,....

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....them before the Departmental authorities. This main fact of non-production of Form No. 15-I cannot be taken as blunder committed by the assessee and burdening the assessee for heavy taxable income. Since the assessee even before the Tribunal also has contended that it has Form No. 15-I with him that were given by the truck operators, we are of the considered view that this fact needs to be examined by the AO de novo after giving sufficient and reasonable opportunity to the assessee to produce Form No. 15-I that were stated to have been collected from the truck operators used by him during the course of business thereby pass consequential order as per law, of course, strictly following the principles of natural justice. With this direction, ....