{"id":33197,"date":"2023-03-22T09:58:05","date_gmt":"2023-03-22T04:28:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=33197"},"modified":"2023-03-22T09:58:05","modified_gmt":"2023-03-22T04:28:05","slug":"non-resoponse-to-notice-u-sec-1336-and-claim-of-expenses","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/non-resoponse-to-notice-u-sec-1336-and-claim-of-expenses\/","title":{"rendered":"NON RESOPONSE TO NOTICE U\/sec. 133(6) and claim of expenses"},"content":{"rendered":"<p>Assessee is partnership firm engaged in business of real estate development. The assesse firm had appointed few contracteors to carry out construction of the project. In support of its claim for expenses , asssssee firm had submitted confirmations from all parties, giving details such as name, address, PAN and detailed account extract of all the parties and also submitted that all the payments were Made through normal banking channels.\u00a0 Ao issued Notices U\/Sec. 133(6) to 6 parties, out that only one party responded even though the Notice U\/sec 133(6) were duly served. However while completing the assessment AO had disallowed the payments made to two parties amounting to Rs. 56 lakhs on the ground that these parties have not responded to Notice U\/sec 133(6) and have not filed the their\u00a0 Return of Income. Assessee has submitted that in the confirmation letter submitted by these parties mentioned that since their income was below taxable limit they have not filed return of income.<\/p>\n<p>Whether the action of the Ao is legally justified.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[850,851],"class_list":["post-33197","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-expenses","qa_tag-non-response-to-s-1336"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/33197","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=33197"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33197"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=33197"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=33197"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=33197"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}