2011 (7) TMI 1205

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....has not given any basis as to what information she was yet to compile even after having time of two months to prepare her case. In this view of the matter, adjournment application filed by the assessee was dismissed and the matter was heard ex-parte qua the assessee. 3. Ground No.1 taken by the assessee reads as under: "1. That the ld. CIT(A)-II has erred in law and failed to appreciate the fact that the order was announced on the date when the city was under curfew and the assessee being a lady could not appear on the date. The relevant facts regarding the same were also produced. Hence the order of the AO was bad in law and against natural justice." 4. The aforesaid ground was neither taken before the CIT(A) nor arises out ....

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....Asr) 48 in which it was held that assessment of income has to be fair and reasonable and should not violate the principles of natural justice-AO has to take note of totality of all relevant material available in assessment records of earlier and subsequent years. Considering the totality of the facts and circumstances of the case, I am of the view that the 40% disallowance of the expenses is not justifiable as the AO both in his assessment order and counter comments not submitted any base for making such disallowance. Therefore, it will be fair and justifiable to restrict the disallowance at 25% of the total expenses. This ground of the appellant is partly allowed, addition of Rs. 80,406/- is confirmed and appellant gets relief amounting to....