JUDGMENT :

M. Seetharama Murti, J.

1. This appeal, under Section 260A of the Income Tax Act, 1961, is directed against the order, dated 26.12.2018, in ITA. no. 449/VIZ/2017, passed by the Income Tax Appellate Tribunal, Visakhapatnam "SMC" Bench, Visakhapatnam.

2. We have heard the submissions of Sri Bendi Raviteja, learned counsel, appearing for the appellant; and, of Ms. M. Kiranmayee, learned standing counsel appearing for the respondent. We have perused the material record.

3. The facts, which lead to the filing of this appeal, are as follows: The appellant is company engaged in the business of construction works. It filed its original return of income for the assessment year 2008-09, on 07.10.2008. The case was taken up for scrutiny. Notice under Section 143(2) of the Income Tax Act, 1961 ['the Act', for short] was first issued. Subsequently, notice under Section 142(1) of the Act was issued. Ultimately, the respondent had disallowed Rs. 37,23,478/- inter alia for the reason that the appellant had not produced sufficient information and/or the information produced by the appellant is not acceptable. When the appellant submitted the vouchers for the said amount claimed by the appell