2016 (4) TMI 417

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....er Shailendra Kumar Yadav, Judicial Member This appeal filed by the assessee is against the order of the Commissioner of Income-Tax (Appeals), Gandhinagar, Ahmedabad dated 14.07.2015 for Assessment Year 2012-13, on the following grounds:- 1. The learned Commissioner of Income Tax (Appeals) has erred in confirming the disallowance of expenses of Rs. 1,37,175/- being 1/6th of total expenses of....

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....]. The Assessing Officer has made these disallowance mainly on the ground that most of the bills and vouchers for the expenses claimed were self-supporting and not fully verifiable and the assessee was not maintaining any log book for the use of vehicle, no registers were maintained for telephone and also for the fact that the assessee had not made any disallowance while computing its income for p....

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....ecific query raised by the Assessing Officer in this regard was not found acceptable to the Assessing Officer. Therefore, relying upon the decision of Hon'ble Gujarat High Court in the case of CIT vs. Gujarat State Road Transport Corporation, reported in 223 Taxman 398 (Guj), the Assessing Officer made disallowance on these counts, which has been confirmed by the CIT(A) in the appellate procee....