https://www.taxtmi.com/caselaws?id=765747 The ITAT Ahmedabad dismissed the Revenue's appeal challenging CIT(A)'s deletion of a 25% ad-hoc disallowance of other expenses. The AO had made the disallowance citing the assessee's failure to produce complete supporting documents. The Tribunal held that ad-hoc disallowances without identifying specific defects are legally unsustainable, citing established judicial precedents. Since the AO's own remand report did not justify the addition and the Revenue provided no new arguments beyond the assessment order, the CIT(A)'s decision to delete the disallowance was upheld. en-us Thu, 06 Feb 2025 00:00:00 +0530 Sat, 08 Feb 2025 09:12:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765747 The ITAT Ahmedabad dismissed the Revenue's appeal challenging CIT(A)'s deletion of a 25% ad-hoc disallowance of other expenses. The AO had made the disallowance citing the assessee's failure to produce complete supporting documents. The Tribunal held that ad-hoc disallowances without identifying specific defects are legally unsustainable, citing established judicial precedents. Since the AO's own remand report did not justify the addition and the Revenue provided no new arguments beyond the assessment order, the CIT(A)'s decision to delete the disallowance was upheld. Case-Laws Income Tax Thu, 06 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765747