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ii. The proprietor was hospitalized only for one day as per the medical report furnished by the assessee.
12.5 In view of the above, the AO concluded that the assessee failed to prove the genuineness of the payment made to the subcontractor for Rs.

20,38,708.00 only. Accordingly, the AO disallowed the same and added to the total income of the assessee

13. Aggrieved, assessee preferred an appeal to learned CIT (A). The assessee in the case of Mahammed Husen Syed & Nimesh Builders before the learned CIT (A) submitted that these parties were located in the district of Baroda and Anand. As such these parties were based in the remote area and there was not any regular dealing with the assessee. Therefore it was not possible for the assessee to get in touch with them and obtained the necessary required information. It has submitted all the information which it had obtained at the time of subcontract assigned to them.