2011 (4) TMI 862

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t Year 1992-93 partly modifying the order passed by the CIT (Appeals) in an appeal filed by the Revenue. Being dissatisfied, the assessee has come up with the present appeal.   The facts giving rise to filing of this appeal may be summed up thus:   a) The assessee is engaged in the manufacturing of goods and has factory in South 24-Parganas and a plastic unit situated in Noida (U.P.). During the Assessment Year under consideration, the assessee claimed certain expenses which were restricted by the Assessing Officer who disallowed a part of the expenses on estimate basis which were deleted by the CIT (Appeals) on a appeal being preferred by the assessee.   b) Being dissatisfied, the Revenue preferred an appeal before the Tr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bunal, the Assessing Officer considered that the fuel rate was increased, so he had allowed a higher rate at 6% in the tariff rate but no material evidence regarding the claim was made available before him. So, the Assessing Officer disallowed Rs.65.72 lakh on estimate basis which was deleted by the CIT (Appeals). The Tribunal below, thus, considering the "totality of the facts and circumstance" modified both the orders and restricted disallowance to Rs.20,00,000/-.   (iii) The last grievance of the Revenue was as regards the addition of Rs.37,84,956/- on account of laminating expenses. The assessee claimed a sum of Rs.1,45,75,403/- in the previous year under this head. The CIT (Appeals) deleted the amount by observing that the cost o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pport of his claim produced details of vouchers and other documents in support of the claim in respect of those three items. It appears that the Assessing Officer did not at all consider those documents nor did he find those documents to be manufactured or otherwise not relevant and on the basis of a mere guesswork, deducted the amount. Similarly, the Commissioner of Income-tax (Appeals) after finding that the approach of the Assessing Officer was erroneous, allowed the entire claim of the assessee without verifying those documents and the Tribunal below took a midway by modifying both the orders without, however, any reference to any of the materials produced by the assessee. In such circumstances, we are left with no other alternative but....