07 July 2016
We engage independent, self employed vehicles to transport our goods on contract. they have less than two vehicles. so we do not deduct tds and till 2009 we had obtained 15J and filed the same. they all have pan nos and we pay through cheque.
for the financial year 2011-2012, on taking the case for scrutiny the assessing officer has added the entire amount to our income citing that we have not intimated the details in TDS return- 26q.
now we have appealed submitting all the details with pan no and stated that it is a technical error and everybody were in possession of Pan no during that financial year and even before.
is there any case law or provision to support this?