2011 (3) TMI 156

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.... ADARSH KUMAR GOEL, J.   1. This appeal has been preferred by the revenue under Section 260-A of the Income Tax Act, 1961 (for short, "the Act") against the order of the Income Tax Appellate Tribunal, Chandigarh dated 24.8.2009 in I.T.A. No.596/Chd/2009 for the assessment year 2000-01 proposing following substantial questions of law:-   "(i) Whether on the facts and in the circums....

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....espect of loading and unloading of wheat bags for Haryana Warehousing Corporation, FCI and other departments. It was observed that the assessee failed to produce evidence in support of the claim for the expenses and to rebut the information collected by the Assessing Officer that the charges paid were at a lesser rate. On appeal, the CIT (A) reduced the addition and on further appeal, disallowance....

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.... profit declared in assessment year 1999-2000 was accepted by the department. The huge labour and transportation expenses left unpaid during assessment year 1999-2000 and disbursed this year had already explained and accepted and verified during scrutiny proceedings for assessment year 2000-01. Similarly, the labour and transport expenses carried over this year and paid in next year were also veri....

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.... on behalf of the appellant is that addition on account of disallowance of expenses having been upheld by this Court, burden of proof was on the assessee to show that expenses were claimed on valid basis, in absence of which, it could be presumed that the assessee had consciously furnished incorrect particulars to conceal income by deliberately claiming excessive expenses.   5. We are unab....