2017 (12) TMI 907

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....l Saini, AM: The captioned appeal filed by the Assessee, pertaining to assessment year 2013-2014, is directed against the order passed by the ld. Commissioner of Income Tax(Appeals)-Durgapur, in Appeal No.47/CIT(A)/DGP/2016-17, dated 12.08.2016, which in turn arises out of an order passed by the Assessing Officer under section 143(3) of the Income Tax Act 1961, (hereinafter referred to as the '....

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....ssment by making addition on account of labour charges as bogus expenses at Rs. 36,98,891/- 4. Aggrieved from the order of AO, the assessee filed an appeal before the CIT(A), who has confirmed the addition made by the AO. The Ld. CIT(A) observed that the expenses on account of payment of overtime wages has not been supported with adequate evidences, and there is no confirmation of labour paymen....

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.... of appeal :- 1. That how far the Assessing Officer is correct and the Commissioner (Appeals) has sustained the decision of the said order in affirming the disallowance of the Labour charges to the extent of Rs. 3698891/- as bogus expenses on presuming the non- compliance of the provisions of Employees State Insurance. 2. That how far the Assessing Officer is correct and the Comm....

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....report was submitted before the Income Tax Authorities. Ld. Counsel also submitted that the liability to deduct TDS was on the principal of M/s. Nilkanth Ferro Ltd. and assessee is only a sub-contractor, therefore the ESI and PF provisions did not apply to him, therefore, without rejecting the books of accounts of the assessee the disallowance made by the AO and confirmed by the ld. CIT(A) is not ....