2010 (11) TMI 995

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....AJENDRA SINGH, AM: This appeal by the Assessee is directed against the order dated 24.11.2009 of the Commissioner of Income-tax (Appeals)-XX, Mumbai, for the assessment year 2004-05. 2. The only dispute raised by the assessee is regarding the estimated disallowances made by the Assessing officer on account of repair and maintenance, business promotion expenses and travelling expenses. 3. Brief....

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..... 4. In appeal the CIT(A) confirmed the disallowance, aggrieved by which the assessee is in appeal before us. 5. Before us the learned counsel for the assessee submitted that the A.O. had made estimated disallowance without any basis. It was pointed out that even if the expenses were not supported by bills and vouchers, the A.O. was required to give basis of disallowance which had not been done.....