Case Law Details
Prabhat Gupta Vs. ITO (ITAT Mumbai)
The assessee has also furnished the detail of transportation by mentioning the name of transporter, bill number, cheque number on the basis of which the fair was paid which lies at page no. 481-483.
However, the assessee also furnished the transport bill and vouchers of different dates which lies at page no. 484-544 of the paper book.
The assessee made the payment to the said parties through banking channel. The assessee filed the bank statement highlighting the payment made to the alleged hawala parties which lies at page no. 81- 106 of the paper book.
The assessee also submitted the tax audit report which lies at page no. 109-121 of the paper book, balance-sheet and profit loss account of A.Y. 2009-10 which lies at page no.122-128 of the paper book. All these documents were furnished by assessee before the AO as well as CIT(A).
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