https://www.taxtmi.com/caselaws?id=424923 The appeals by the assessee against the ad-hoc disallowance of expenditure by the Assessing Officer for the Assessment Years 2012-13 and 2013-14 were successful. The Judicial Member directed the Assessing Officer to delete the disallowance in both appeals, as it was made on an ad-hoc basis without pointing out any discrepancies in the accounts of the assessee. Consequently, the grounds raised in both appeals were allowed, and the order was pronounced in open court on 16.06.2022. en-us Thu, 16 Jun 2022 00:00:00 +0530 Tue, 12 Jul 2022 09:14:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424923 The appeals by the assessee against the ad-hoc disallowance of expenditure by the Assessing Officer for the Assessment Years 2012-13 and 2013-14 were successful. The Judicial Member directed the Assessing Officer to delete the disallowance in both appeals, as it was made on an ad-hoc basis without pointing out any discrepancies in the accounts of the assessee. Consequently, the grounds raised in both appeals were allowed, and the order was pronounced in open court on 16.06.2022. Case-Laws Income Tax Thu, 16 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424923