2018 (6) TMI 271

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER Per Shri A.T.Varkey, JM This appeal filed by the assessee is against the order of Ld. CIT(A)-14, Kolkata dated 19.11.2015 for AY 2010-11. 2. The sole issue as per revised ground of appeal of assessee is as under: "2. For that the Ld. LD. CIT(A)/14/Kol erred in passing appeal order without considering the addition made by the AO of Rs. 4,53,100/- against the individual lab....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat some payments were made above the specified limit of Rs. 50,000/- during the year and, therefore, since the assessee was liable to deduct tax at source u/s. 194C of the Act and since he did not do so, the AO disallowed the said sum and added it to the total income of the assessee. Aggrieved, the assessee preferred an appeal before the Ld. CIT(A), who was pleased to confirm the action of AO. Ag....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 8400 50100 202 Ashanul 41955 8545 50500 203 Sujat Shaphay 42200 8400 50600 204 Shayamal Mondal 41145 9155 50300         453100   6. In addition to this the following break-up was also brought to the notice of LdCIT(A): "Cloth charges 1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re made to these parties. Though the assessee pleaded before the Ld. CIT(A) and brought to his notice the break-up of the expenditure, the Ld. CIT(A) gave a deaf ear to the same. Before us it was pleaded by the assessee that if an opportunity is given to the assessee, he would be able to substantiate with the support of material the break-up given supra. We agree with the Ld. AR that wages given t....