COMMISSIONER OF INCOME TAX Vs. SIDDHANT J PAVASIA

JUDGEMENT

(1.) WE have heard Mrs. Mauna Bhatt, learned counsel appearing for the Revenue in this Tax Appeal. This Tax Appeal was admitted on the following question of law:

(2.) THE Assessing Officer has made additions with regard to labour payment treating them to be non-genuine payment. The assessee filed an appeal and in appeal the CIT(A) deleted the additions by order dated 29.10.2007. The Revenue filed second appeal before the Tribunal and the Tribunal has confirmed the view taken by the CIT(A) by observing as under: