Tribunal held that failure to verify wages expenditure and failure to deduct tax at on payments, casual labour accepted without verification. Assessing Officer accepted certificates filed by assessee without recording reasons. Revision is justified.(AY. 2010-11)
M. K. S. Engineering Co. Pvt. Ltd. v. PCIT (2023)199 ITD 779/ 101 ITR 65 (SN)(Jabalpur) (Trib)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Failure to verify wages expenditure-Failure to deduct tax at on payments-Casual labour accepted without verification-Assessing Officer accepted certificates filed by assessee without recording reasons-Revision is justified. [S. 37(1), 40 (a) (ia)]