Expenditure cannot be allowed to ‘Gurdas Mann’ merely because Payment was made through Bank

ITAT CHANDIGARH BENCH ‘B’ Gurdas Mann Versus Deputy Commissioner of Income-tax IT Appeal Nos. 300 to 304 (Chd.) of 2012 [ASSESSMENT YEARS 2006-07 TO 2008-09] SEPTEMBER 28, 2012 ORDER Ms. Sushma Chowla, Judicial Member. These five appeals filed by two different assessees are against separate orders of the Commissioner of Income-tax (Appeals) relating to the assessment years 2006-07 to 2008-09 against orders passed under section 143(3) of the Act. Out of the five appeals, three appeals filed by the assessee relate to Shri Gurdas Mann and two appeals are filed Ms. Man...