GOVERNMENT OF INDIA

MINISTRY OF FINANCE
INCOME TAX DEPARTMENT
National e-Assessment Centre
Delhi

To,
DRB INFRASTRUCTURE PRIVATE LIMITED
H.NO:8-2-601/A/3/4/A, PLOT NO:221/A 3 RD
FLOOR,PANCHAVATHI COLONY, ROAD NO-
*ITBA100032328031*

BANJARAHILLS
HYDERABAD 500034,Telangana
India

DIN:
PAN: Assessment Year: Date:
03/03/2021 ITBA/AST/F/142(1)/2020-
AADCD7676H 2018-19
21/1031169046(1)

Notice under sub-section (1) of Section 142 of the Income Tax Act, 1961

Dear Taxpayer,

Kindly refer to notice u/s 143(2) of the Income-tax Act, dated 22/09/2019 for A.Y 2018-19 for conducting
assessment proceedings under E-assessment Scheme, 2019.
2. We appreciate the anxiety and uncertainty that is facing all of us in the times of Covid-19. This
communication is to assist you in ending one uncertainty, which is pending e-Assessment in your case for the
Assessment Year 2018-19.
3. You are requested and required to kindly furnish or cause to be furnished on or before 09/03/2021 by 11:22
AM, the accounts and documents specified in the Annexure to this notice.
4. The accounts or documents, as mentioned above, are required to be submitted online electronically in 'E-
proceedings' facility through your account in e-Filing website (www.incometaxindiaefiling.gov.in)

Yours faithfully,
Additional / Joint / Deputy / Assistant Commissioner of Income Tax,
National e-Assessment Centre,
Delhi

...............
 AADCD7676H- DRB INFRASTRUCTURE PRIVATE LIMITED
A.Y. 2018-19
ITBA/AST/F/142(1)/2020-21/1031169046(1)

…….
ANNEXURE

Reference is invited to the ongoing complete scrutiny assessment proceedings for AY 2018-
19.

In this connection, the documents uploaded by you have been perused. With regard to
construction expenses, following issue is noted :-

1. The total expenses claimed by you under the head Construction expenses are
Rs.9,85,21,176/-.
2. With regard to tax deduction on such expenses, as per col.34(a) of the Tax Audit
Report, following information has been given :

Sr.No. TAN Section Nature of Total Total

payment amount of amount
payment on which
or tax was
receipts required
of the to be
nature deducted
specified or
in col.(3) collected
out of (4)

(1) (2) (3) (4) `(5) (6)

1 HYDDO 194C Payment 88521176 88521176

to
5266C contractor
and sub-
contractors

As can be seen from the above table, in column no.6, the auditors have certified
that on total construction expenses of Rs.8,85,21,176/-, tax was required to be
deducted. However, from the submissions made by you on 07.12.2020 giving
details of tax deducted on construction expenses, you have stated that tax has

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 AADCD7676H- DRB INFRASTRUCTURE PRIVATE LIMITED
A.Y. 2018-19
ITBA/AST/F/142(1)/2020-21/1031169046(1)

been deducted on a total expenses of Rs.3,66,41,381/- as against

Rs.885,21,176/- mentioned in the audit report as detailed above. Therefore, it is
evident that on the differential amount of Rs.5,18,79,795/- tax has not been
deducted as was mandatory u/s 194C of the Income Tax Act, 1961. Since you
have failed to deduct tax on Rs.5,18,79,795/-, 30% of such expenses is required
to be disallowed u/s 40(a)(ia) of the Income Tax Act, 1961.

3. It is noticed that you have not submitted the details of construction expenses of
Rs.5,18,79,795/- though it was specifically called for vide notice u/s 142(1) dated 002.2021.
The details should include name, address, PAN of the parties to whom such payments have
been made alongwith copies of invoices raised by them in cases where the payment exceeds
Rs.5,00,000/-. Please note if no details are submitted, the expenditure so incurred will be
treated as unexplained expenditure as per the provisions of section 69C of the I.T Act, 1961.

4. All the above information may please be submitted on or before 09.03.2021. Please
note that if no details are received by the above date, the assessment will be finalised as
mentioned above.

Yours faithfully,
Additional / Joint / Deputy / Assistant Commissioner of Income Tax/
Income-tax Officer,
National e-Assessment Centre,
Delhi

Signature Not Verified

Digitally signed by Chandan
Kumar Srivastav
Date: 2021.03.03 11:21:20 IST
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