2013 (10) TMI 84

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....(Delivered by Hon. Dr. Satish Chandra, J) Present appeal has been filed by the Department under Section 260A of the Income Tax Act, 1961, against the judgment and order dated 18.07.2005, passed by the Income Tax Appellate Tribunal, Lucknow in I.T.A. No.1202/Luc/1998, for the Assessment Year 1995-96. On 31.01.2006, a Coordinate Bench of this Court has admitted the appeal on the following subs....

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.... passed by the A.O. None appeared on behalf of the assessee. From the record, it appears that assessee company is in liquidation and the Hon'ble jurisdictional High Court has appointed the Official Liquidator and the notice was sent to the Official Liquidator. The Official Liquidator vide his letter dated Nil has stated that the Hon'ble Allahabad High Court in the case of Mrs. Nargis Mallik ....

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....; and to M/s. Khalsa Goods Carriers of Rs.10,28,979/- aggregating to Rs.15,34,846/-. The assessee is a transporter who hired the services of the trucks from other transporter companies. For the payment of Rs.5,05,867/-, TDS certificate was already submitted. When tax is deducted on this amount, there is no question to make the addition again. Regarding the payment to M/s Khalsa Goods Carrier....

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.... as per the ratio laid down in the case of Kamla Ganpati Vs. Controller of State, 253, ITR 692 SC; and Janardan Rao Vs. Joint CIT (2005) 273 ITR 50 SC. In the instant case, there is a concurrent findings of both the appellate authorities that the payments were genuine and the Department has no adverse material in its possession except relying on the order of the A.O. Moreover, genuineness of pa....