TaxTMI 
TaxTMI 
2013 (5) TMI 384
X X X X Extracts X X X X
X X X X Extracts X X X X
....illed all the details". 2. Briefly stated, in the course of the assessment proceedings, AO called for various details by issuance of the questionnaire and one such item was details of miscellaneous expenditure as per ledger a/c along with bills/vouchers. Since all other details were filed by assessee and no details were furnished with reference to the miscellaneous expenditure, AO disallowed 90% of the expenditure claimed at Rs.19,08,463. Therefore, an addition of Rs.17,17,617 was made to the total income. 3. It was contended before the CIT (A) that AO disallowed the said expenditure without asking for any such details and further submitted that the details can be submitted at the appellant stage or AO can be directed to verify the same. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Co. vs. Asstt. Commissioner of Income Tax (1998) 60 TTJ (Pat.) TM 610 wherein additions made in an arbitrary and adhoc manner were not upheld. He also relied on the Coordinate Bench decision in the AY 2008-09 wherein 15% out of repairs and maintenance of Plant & Machinery on adhoc basis which were held to be capital expenditure was not upheld following the Coordinate Bench decision in the case of ACIT vs. Arthur Anderson & Co (Supra). 5. The learned DR however, referred to the orders of AO and submitted that assessee has not furnished the details and the CIT (A) gave relief without referring the matter to AO for examination. 6. We have considered the rival submissions and the disallowance made in this regard. While making the disallowance....