TaxTMI 
TaxTMI 
2017 (9) TMI 1577
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....e assessee relating to non-service of notice u/s. 143(2). 2. Because ld. Commissioner of Income Tax (Appeals)-VI, New Delhi has erred in confirming addition of Rs. 16,43,471/- out of sundry creditors by applying provisions of section 43B. 3. Because ld. Commissioner of Income Tax (Appeals)-VI, New Delhi has erred in nature of liabilities unpaid covered u/s. 43B. 2 4. Because ld. Commissioner of Income Tax (Appeals)-VI, New Delhi has failed to appreciate that copy of audit report has been filed before him, which clearly suggested that no default was there u/s. 43B. 5. Because ld. Commissioner of Income Tax (Appeals)-VI, New Delhi has erred in confirming disallowance out of salary of Rs. 12,54,766.00. ....
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....red appeal before the first appellate authority. The assessee submitted detailed written submissions along with additional evidence u/r 46A(1). Additional evidences were sent to the Assessing Officer and called for remand report which was submitted by the AO. The ld. CIT(A) after considering the written submissions, remand report and additional evidence, sustained the disallowance u/s. 43B as under : Sl. No. Nature of Statutory Liabilities/taxes etc. Amount as on 31.03.2008 1. Statutory Liabilities Rs.10,90,192/- 2. I.T. (Rs.2,21,600 + 2,36,610) provision Rs. 4,58,210/- 3. Provision for FBT Rs. 95,069/- Total Rs.16,43,471/- Further, the ld. CIT(A) sustained the disallowance of Rs. 12,54....
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....es to Rs. 1,24,441/- can be made. Otherwise the disallowance would lead to double disallowance and consequently double taxation, which is not the spirit of law. SALARY OF Rs. 12,54,766/- 7. That the Id.CIT(A) has erred in confirming the disallowance of Salary of Rs. 12,54,766/- on the basis of comparison with preceding year Sale to current year sale, treating it excessive. It is humbly submitted that such an approach is erroneous. That the expense under salary has been paid to manpower involved in security services and does not include directors remuneration which has been booked separately. In preceding years also the sale has been increasing alongwith expenditure under the head of personnel expense [salary for security service....
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.... any evidence to support its claim is half hearted as it is a matter of fact which was also before the AO and ld.CIT[A) and also open to verification that the office of the appellant company was sealed by MCD (Municipal Corporation of Delhi) due to which all the records and documents of the appellant alongwith record of current assessment year has been misplaced during the shifting for which the FIR was lodged. The copy of MCD letter and FIR are annexed in the paperbook for your honours kind perusal." 5. On the other hand, the ld. DR relied on the order of the lower authority and objected that the computation of total income filed at page No. 2 of the paper book was not submitted before the lower authorities. The case laws cited by the a....