SINGH CONSTRUCTION CO Vs. ASSISTANT COMMISSIONER OF INCOME

JUDGEMENT

(1.) The assessee has taken 11 grounds in this appeal. Ground Nos. 2, 3 and 11 are general and do not require any decision thereon. In ground Nos. 9 and 10, the assessee has a grievance that the CIT(A) has not given any finding or decision in respect of disputes raised in ground Nos. 12 and 13 in the first appeal before him. We have examined the impugned order as well as the grounds of appeal taken in the first appeal before the CIT(A) and we are convinced that the grievance of the assessee in this appeal in ground Nos. 9 and 10 is well taken. We, therefore, restore the matter to the file of the CIT(A), with the direction to rehear the assessee and give his finding and decision in respect of disputes raised before him in ground Nos. 12 and 13. We order and direct accordingly.

(2.) In ground No. 1, the assessee states that the CIT(A), while passing the appellate order, has not given any comment in respect of the ground Nos. 1, 9 and 10. In this regard, we have read the ground Nos. 1, 9 and 10 taken in first appeal and we find that the same are of general nature and do not require any comments or decision from the CIT(A). The first ground taken in this appeal is, therefore, rejected as of no consequence. The effective grounds are, therefore, ground Nos. 4 to 8 which we shall decide accordingly.

(3.) In ground No. 4, the grievance is that the CIT(A) erred in confirming the disallowance of Rs. 41,850 made by the AO towards lack of evidence and supporting vouchers towards material consumed in contract work.