https://www.taxtmi.com/caselaws?id=470353 Assessment initiated following search-related proceedings for the relevant year may validly be framed under section 143(3). However, ad hoc disallowance of site and road expenses cannot be sustained where the taxpayer produces ledger accounts, invoices and recipient-signed vouchers, payments are made through banking channels, no specific defect is identified, and the books are not rejected under section 145(3). Self-made vouchers alone do not justify an estimated addition. The assessment therefore remains valid, while unsupported estimated expense disallowances are deleted. en-us Wed, 21 Jan 2026 00:00:00 +0530 Thu, 23 Jul 2026 20:51:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470353 Assessment initiated following search-related proceedings for the relevant year may validly be framed under section 143(3). However, ad hoc disallowance of site and road expenses cannot be sustained where the taxpayer produces ledger accounts, invoices and recipient-signed vouchers, payments are made through banking channels, no specific defect is identified, and the books are not rejected under section 145(3). Self-made vouchers alone do not justify an estimated addition. The assessment therefore remains valid, while unsupported estimated expense disallowances are deleted. Case-Laws Income Tax Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470353