Tribunal partially allows appeal, confirms undisclosed receipt & TDS; directs verification; dismisses disallowance.

The Tribunal partly allowed the assessee's appeal, confirming the addition of undisclosed receipt and TDS while directing the AO to verify the claim. Disallowance under section 14A was dismissed as the assessee did not press the issue. The Tribunal directed verification of excess credit of interests on PPF and foreign remittance issues, following precedent and treating them as allowed for statistical purposes. The disallowance of motor car expenses was reduced by the CIT(A) and treated as partly allowed for statistical purposes.

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Issues:
1. Disallowance of undisclosed receipt and TDS
2. Disallowance under section 14A
3. Excess credit of interests on PPF
4. Foreign remittance
5. Disallowance of motor car expenses

Issue 1: Disallowance of undisclosed receipt and TDS
The assessee, a doctor by profession, filed a return declaring a total income of &8377; 27,13,591/-. The AO determined the total income at &8377; 48,90,467/- after various additions, including undisclosed receipts, TDS, disallowance under section 14A, excess credit of interests on PPF, foreign remittance, and motor car expenses. The CIT(A) confirmed most additions, reducing only the disallowance of motor car expenses. The assessee appealed to the Tribunal, challenging the additions. The Tribunal directed the AO to verify the claim of the assessee regarding the undisclosed receipt and TDS, allowing relief upon verification. The addition of &8377; 44,420 was confirmed, and the appeal was partly allowed for statistical purposes.

Issue 2: Disallowance under section 14A
The assessee did not press the issue of disallowance under section 14A, resulting in its dismissal.

Issue 3: Excess credit of interests on PPF
The assessee claimed that the amount of &8377; 52,820 represented interest earned on a PPF account but credited to the P&L account of the relevant year. The Tribunal directed the AO to verify this claim before allowing relief, treating the issue as allowed for statistical purposes.

Issue 4: Foreign remittance
The Tribunal referred to a similar issue in the assessee's case for AY 2010-11, where the matter was restored to the AO due to the unavailability of documentary evidence. Following the precedent, the Tribunal set aside the CIT(A)'s order and restored the matter to the AO for fresh consideration, treating the issue as allowed for statistical purposes.

Issue 5: Disallowance of motor car expenses
The CIT(A) reduced the disallowance of motor car expenses from &8377; 3,20,236 to &8377; 1,60,118. The Tribunal treated this issue as partly allowed for statistical purposes.

In conclusion, the Tribunal partly allowed the assessee's appeal, directing the AO to verify certain claims and restoring other issues for fresh consideration based on the precedents and submissions made during the proceedings.

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