2015 (10) TMI 1433

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....is is an appeal filed by the Assessee against the order of ld. CIT(A), Belgaum in ITA No. 534/BGM/2012-13 dt. 28.4.2014 for the A.Y 2008-09. Shri Sanjeev G. Adyapak, CA represented on behalf of the Assessee and Shri M.R. Bangari, ld. DR represented on behalf of the Revenue. 2. It was submitted by the ld. AR that the issues in ground nos. 1 & 2 was against the action of ld. CIT(A) in confirming ....

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....owever, the AO on the basis of the evidences which had been produced by the Assessee representing the details and the Record of Rights had accepted sundry creditors to an extent of Rs. 6,59,601/- out of Rs. 37,78,495/- in the case of Lucky Traders and added all the sundry creditors in the case of Lucky Enterprises to the extent of Rs. 14,98,817/-. It was the submission by the ld. AR that the Asses....

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....that he would be able to produce these evidences before the AO, this issue is restored to the file of the AO for re-adjudication after granting the Assessee adequate opportunity to substantiate its claim. In the result, ground nos. 1 & 2 of the Assessee's appeal stands partly allowed for statistical purposes. 5. In respect of ground no. 3, it was submitted by the ld. AR that the issue was again....

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....btain all proper vouchers as the vehicles are repaired on local workshops also. It was further submission that the expenses were in relation to trucks and the possibility of personal use was not there. 6. In reply, the ld. DR vehemently supported the order of the AO and the ld. CIT(A). 7. We have considered the rival submissions. Considering the fact that the Assessee is operating in remote ....