2017 (6) TMI 1312

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....Sahadevan, JCIT ORDER In this appeal filed by the assessee which is directed against an order dated 14.03.2017 of Commissioner of Income Tax (Appeals)- 13, Chennai, it is aggrieved on a disallowance of Rs. 21,12,000/- claimed as lorry hire charges. 2. Facts apropos are that assessee a goods transporter had filed his return for the impugned assessment year declaring an income of Rs. 21,10,....

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....r supporting the claim of lorry hire charges. Assessees' submissions before the ld. Commissioner of Income Tax (Appeals) were as under:- 1. ''Details of freight charges payable showing the details of payment made to such lorry owners and also details of the lorry registration number and PAN number of the lorry owner. 2. Payment vouchers for lorry freight charges paid''. Ld. Co....

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.... 3. The assessee has also not sated as to the reason for the large number of transactions being done in cash mode nor were any TDS details furnished so as to verify the veracity of the said transactions despite having been given ample opportunities. 4. The assessee has booked the expenditure in the range of D19,000/- and above only to circumvent the provisions of TDS applicable to cash....

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...., payments were required to the made in cash. Further, according to him, the vouchers, though they were self made could not have been rejected without pointing out the defects in it. As per ld. Authorised Representative the disallowance had to be deleted. 5. Per contra, ld. Departmental Representative supported the orders of the authorities below. 6. I have perused the orders and heard the r....