TaxTMI 
TaxTMI 
2018 (8) TMI 912
X X X X Extracts X X X X
X X X X Extracts X X X X
....untant For the Respondent- Waseem Arshad, Senior Departmental representative. ORDER The order of the Bench was pronounced by 1. Dr. Mitha Lal Meena (Accountant Member).-This appeal has been filed by the assessee against the order of the learned Commissioner of Income-tax (Appeals)-2, Agra dated October 30, 2017 for the assessment year 2014-15 wherein the following grounds of appeal are taken ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ade by the Assessing Officer out of telephone expenses, deepawali expenses, rent, miscellaneous expenses and travelling expenses, by complete disregard to the nature of such expenses, legit imate needs of business, business expediencies, commercial expedi ency and past history with regard thereto and even without specifi cally pointing out even a single instance of alleged unverifiable or non-busi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....neous expenses and travelling expenses. 3. The learned Commissioner of Income-tax (Appeals) has confirmed the addition of Rs. 3,50,000 observing that the assessee has not maintained proper supporting vouchers for various expenses and that the Assessing Officer disallowed the estimated expenses which were not supported by proper bills and vouchers and some of them were not incurred wholly and excl....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d some of them were not made exclusively for business purposes. 6. It is admitted fact that the copies of the ledger account of these expenses have been filed before the Assessing Officer in order to prove that these expenses were incurred wholly and exclusively for the purpose of business. Therefore, while confirming the additions made by the Assessing Officer on ad hoc basis, the learned Commis....