Cit appeals

This query is : Resolved 

05 April 2013 ACIT disallowed expenses on the ground that assessee could not produce the person to whom the payment was made. However the expenses made were genuine and same reflected in bank statements of both parties and TDS was also made on the same. ACIT disallowed stating that mere payment does not satisfy the truness of transactions.

Now we are going to file appeal agaist the order of ACIT. So pleas provide me some caselaws in support of such situation. and if possible suggestion regarding statement of facts to be filed.

27 May 2013 Your matter is purely on the facts and place the facts before CIT(A) it will be through


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