2015 (11) TMI 1362
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.... order dated 21.04.2013 passed by Ld CIT(A)-19, Mumbai and it relates to the assessment year 2006-07. 2. The revenue is aggrieved by the decision of Ld CIT(A) in deleting the following additions made by the AO. (a) Disallowance of 10% of purchases (b) Disallowance of 10% of labour charges (c) Addition of Sundry creditors balance. 3. We heard the parties and perused the record. The assessee....
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....our charges also. The AO further asked the assessee to get confirmation letters from three of its creditors. Since the assessee did not furnish the details, the AO added the outstanding balances pertaining to the three creditors aggregating to Rs. 6,64,235/- to the total income of the assessee. 4. In the appellate proceedings, the Ld CIT(A) deleted all the three additions and hence the revenue ha....
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....pliers did not respond to the notices issued by him. No other material was brought on record by him. Hence, the reasoning given by the AO does not justify the addition made by him. Accordingly, we are of the view that the Ld CIT(A) was justified in deleting this addition. 6. The next issue relates to the disallowance made out of labour charges. We notice that the assessee has furnished the detail....
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....did not furnish confirmation letters obtained from them. The assessee submitted before the Ld CIT(A) that the assessing officer has called for the details on 12.12.2008 and completed the assessment on 26.12.2008, i.e., without providing adequate time to the assessee. It was further submitted that two of the three creditors are having running account with the assessee and the remaining party M/s Av....