Electricity Expenses Valid; Punjab State Electricity Corporation's Non-Response u/s 133(6) Not Assessee's Responsibility.

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....Disallowing the expenses incurred on electricity - the aforesaid payments in terms of the bills raised by the Punjab State Electricity Corporation is an evidence of third party evidence which cannot be easily discounted as a self created evidence - merely because the Punjab State Electricity Corporation, even to the AO, has failed to respond and provide information u/s. 133(6) is a fact for which the remedy lies with the Revenue. - Assessee has no role to play and cannot be held to be answerable for the lapses of the Corporation - AT....