Expense disallowance remanded for fresh examination after assessee was granted one more chance to produce supporting evidence.

Disallowance of expenses for the three assessment years was found to need fresh examination because the supporting details had not been fully produced and some items had already received partial relief. The Tribunal held that the assessee should be given one further opportunity to place evidence before the Assessing Officer. The assessments were therefore set aside and remanded to the Assessing Officer for disposal after reconsideration of the expense claims on the basis of the additional evidence.

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Issues: Whether the disallowance of expenses in the three assessment years required fresh examination and whether the assessee should be given another opportunity to produce evidence.

Analysis: The disallowances had been sustained in part or in whole mainly on the ground that supporting details were not produced. The record also showed that some partial relief had already been granted on certain items. In these circumstances, the matter was found to require further examination and the assessee was to be afforded one more opportunity to place evidence before the assessing authority.

Outcome: The assessments were set aside and the matters were remanded to the Assessing Officer for disposal after giving one more opportunity to produce evidence.

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