https://www.taxtmi.com/caselaws?id=293451 The Tribunal held that ad hoc disallowance of expenses by the Assessing Officer was impermissible under the law. Specific verifications should precede any disallowance, rather than general observation-based actions. As no vouchers were provided for verification, the Tribunal found no merit in the ad hoc disallowance of expenses. Consequently, the addition was deleted, and the appeal of the assessee was allowed. The decision underscores the necessity for Assessing Officers to adhere to proper procedures and conduct detailed verifications before disallowing expenses to ensure compliance with legal standards in tax assessments. en-us Wed, 16 Sep 2015 00:00:00 +0530 Thu, 11 Feb 2021 20:27:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293451 The Tribunal held that ad hoc disallowance of expenses by the Assessing Officer was impermissible under the law. Specific verifications should precede any disallowance, rather than general observation-based actions. As no vouchers were provided for verification, the Tribunal found no merit in the ad hoc disallowance of expenses. Consequently, the addition was deleted, and the appeal of the assessee was allowed. The decision underscores the necessity for Assessing Officers to adhere to proper procedures and conduct detailed verifications before disallowing expenses to ensure compliance with legal standards in tax assessments. Case-Laws Income Tax Wed, 16 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293451