2018 (4) TMI 424

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....ocate ORDER Per N. V. Vasudevan, JM This is an appeal by the Revenue against the order dated 01.02.2013 of C.I.T.(A)-XXXVI, Kolkata relating to A.Y.2009-10. 2. Grounds of appeal raised by the revenue reads as follows :- "1. The Ld CIT (A) erred in allowing expenses to the extent of Rs. 27, 89, 928/- under the head salary &wages when the assessee failed to discharge his onus of....

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.... the assessee from labour contract business was Rs. 81,35,614/- and the net profit shown by the assessee was a sum of Rs. 4,16,549/-. The entity for whom the asessee acted as a labour contractor was L & T Ltd. The assesee had not produced books of accounts before the AO nor supporting evidence. The assessment was completed u/s 144 r.w.s. 145(3) (best judgment assessment ). The AO noticed from reco....

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....ting in an addition of Rs. 3,23,513/- to the total income by way of enhancement. 5. As far as the disallowance of expenses made by the AO was concerned the CIT(A) held that disallowance of 50% of salaries and wages was excessive and he restricted to 5% of the salaries and wages. 6. As far as disallowance of power and fuel expenses are concerned in the remand proceedings bills and vouchers we....

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.... Having regard to the facts of the instant case and the rival but common submissions made before us, we set aside the impugned order and remit the matter to the file of Id. CIT(A) for deciding ground nos.1 and 2 of the assessee's appeal and thereafter, take up the other grounds on merits, if needed. We want to make it clear that no observation made in this order should be construed as renderin....