2018 (3) TMI 229

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....Mr. Subhash Shetty for the respondent P.C. 1. This Appeal under Section 260A of the Income Tax Act, 1961 (the Act) challenges the order dated 11th March, 2015 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order is in respect of Assessment Year 2009-10. 2. Mr. Pinto, learned Counsel for the Revenue urges the only following reframed question of law : (i) Whethe....

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....e in assessment order dated 8th December, 2011. 4. Being aggrieved by the assessment order dated 8th December, 2011, the respondent preferred an appeal to the Commissioner of Income Tax (Appeals) [CIT(A)] In appeal, the respondent assessee filed details of all 13 parties with their PAN numbers, addresses, TDS deducted, date of bill, date of cheque and its nubmer, details of the bank etc. The CI....

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....nd allowed the appeal. Thus, holding that the payments made to all 13 parties were genuine and the addition on account of disallowance was deleted. 5. Being aggrieved by the order dated 17th September, 2012, the Revenue carried the issue in appeal to the Tribunal. 6. In appeal, the impugned order of the Tribunal records the fact that all the details including the dates of payments, net amoun....

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.... proceedings. This on the ground that payments are not genuine. We are unable to understand on what basis the disallowance is made on the total payments, if at all it should have been restricted only to the amounts paid to the 13 persons who are not produced before the Assessing Officer. Be that as it may, we find that the respondent assessee had done everything to produce necessary evidence, whic....