2013 (8) TMI 1123

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....eepak Sehgal ORDER PER BENCH, J.M. : These two appeals by the revenue for A.Ys. 2008-09 and 2009-10 are directed against the common order of ld. CIT(A), Central, Jaipur dated 12/01/2013. 2. The only issue involved in these appeals is as to whether the additions of Rs. 16,04,482/- in A.Y. 2008-09 and Rs. 15,21,517/- in A.Y. 2009-10 made by the A.O. by invoking provisions of section 40A(....

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....e regarding the identity of the payee and the genuineness of the payments. The Hon'ble Jurisdictional High Court in the case of CIT Vs. Kalyan Prasad [2011] 51 DTR 191 [Raj] has held that when payments collected by Shri Kalyan Prasad Gupta on behalf of the State Government, Rule 6DD(b) comes to the rescue of the assessee against the provisions of section 40A(3) of the Act. In the given case al....