2019 (6) TMI 611

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....N. Dutta, Adv. And Mr. A. Bhowmick, Adv. ORDER The Court : This is an order, more out of mercy towards the assessee. The amount of expenditure involved is Rs. 55,27,558/-. This was claimed as allowable by the assessee apparently on the basis of the ledger recording, alleged payment by cheques etc. The Commissioner (Appeals) by his order dated 30th November, 2012 had allowed the expenses, revers....

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....appears that this sum of Rs. 55,27,558/- was paid by the assessee from its account. But for whatever reasons, they had produced only the ledger before the tribunal in proof of such payment, which was not accepted by it. We give a chance to the appellant to prove its case. But we make it clear that they have to establish this case before the tribunal in a summary manner from the disclosed documen....