2013 (10) TMI 466

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....e circumstances of the case and in law, the Ld.CIT(A)-III, Surat has erred in deleting the addition of Rs.50,84,982/- made by the A.O. on account of non-genuine purchase of diesel. 2. On the facts and in the circumstances of the case and in law, the Ld.CII(A)-III, Surat leis erred in deleting the addition of Rs.1,10,882/ made by the A.O. on account of purchase of spare- parts. 3. On the facts and in the circumstances of the case and in law, the Ld.CIT(A)-III, Surat has erred in deleting the addition of Rs.45006/ made by the A.O. on account of non-genuine purchase of materials. 4. On the facts and in the circumstances of the case and in law, the Ld.CIT(A) III, Surat has erred in deleting the addition of Rs.8,79,909/- made by the A.O....

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....usehold and personal expenses. 3. The grounds of the assessee's appeal read as under: "1. On the facts and in circumstances of the case as well as law on the subject, the learned Commissioner of Income-tax (Appeals) has erred in partly confirming the addition of Rs.55,110/- out of total addition of Rs.1,55,110/- made by Assessing Officer on account of bogus/non-genuine expenses. 2. On the facts and in circumstances of the case as well as law on the subject, the learned Commissioner of Income-tax (Appeals) has erred in confirming the action of the Assessing Officer in making addition of Rs.1,50,000/- on account of bogus expenses in the name of M/s. Shree Jalaram Oil Center. 3. On the facts and in circumstances of the case as well....

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.... of the case of the Revenue. He submitted that the assessee was provided a number of opportunities, and specifically mentioned therein that it was the last opportunity being granted to the assessee, but still no details/explanations/evidences were filed nor account books or bills for expenditure claimed to have been incurred by the assessee, were produced. In these circumstances, the AO completed the assessment on the basis of the information gathered under section 133(6) of the Act from various parties. The learned DR has submitted that the assessee has submitted non- genuine and bogus details of various expenses including the claim of diesel purchase of Rs.50,84,982/-, and likewise on other heads of the expenses also. He submitted that th....

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.... the assessee was given number of opportunities by the AO, and in some of them it was specifically mentioned that this was the last opportunity, being granted to the assessee. In spite of that, the assessee has not cooperated with the department. The AO has specifically recorded that the assessee has not produced the books of accounts and nor any other details/explanation/evidences were filed nor any bills for expenses claimed to have been incurred by the assessee were produced. The AO has further recorded that the assessment was completed on the basis of the information filed by the assessee, and the information gathered under section 133(6) of the Act from various parties till the date. The assessee could not controvert these findings rec....