2020 (1) TMI 824

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....ned counsel for the parties. 2. This Appeal pertains to Assessment Year 2010-2011. 3. The Appellant has challenged the order passed by the Income Tax Appellate Tribunal in Income Tax Appeal No. 5743/ Mum/2014 & 6019/Mum/2014 (Assessment Year 2010-2011) dated 27/7/2016. 4. The Appellant-Revenue has framed questions as substantial questions of law : "A. Whether on the facts and cir....

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....kerage amount of Rs. 26,20,00,780/- u/s. 194H of the Income Tax Act, 1961 incurred by the assessee ? D. Whether on the facts and circumstances of the case and in law, the Hon'ble ITAT erred in allowing the AO to rebut or examine the additional evidence in respect of 3 Sundry Creditors submitted under Rule 46A in order to meet the ends of natural justice and law ?" 5. So far as question....