TaxTMI 
TaxTMI 
2018 (10) TMI 718
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....ion and for various other reasons and hence, the same may kindly be quashed and in any case, the impugned additions be deleted. 2. The ld. AO erred in law as well as on the facts of the case in framing the assessment u/s 144 without affording adequate and reasonable opportunity and even without complying with the mandatory statutory requirement of law. The impugned order having been framed in gross breach of natural justice, kindly be quashed. 3. The ld. CIT(A) seriously erred in law as well as on the facts of the case in not admitting the additional evidences furnished by the appellant during the course of the appellate proceedings. The decision of the ld. CIT(A) is totally contrary to the provisions of law and facts on t....
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.... 6.6 Depreciation Rs. 2,67,873/- Rs. 80,362/- Rs. 80,362/- Total Rs. 11,02,693/- Rs. 11,02,693/- The disallowance so made and confirmed by the ld. CIT(A), being totally contrary to the provisions of law and facts of the case, kindly be deleted in full. 7. Rs. 1,30,036/-: The ld. CIT(A) erred in law as well as on the facts of the case in confirming the disallowance of the claim of brought forward losses up to Rs. 1,30,036/- [as against claimed by the AO of Rs. 1,81,760/-]. The disallowance so made and confirmed by the ld. CIT(A) being totally contrary to the provisions of law and facts of the case, kindly be allowed in full. 8. The ld. AO further erred in law as well as o....
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....Ledger, Journal and Bills and vouchers during the course of appellate proceedings. 5. The ld. AR has submitted that the ld. CIT(A) has not considered the remand report of the AO wherein he has not objected to the admission of the additional evidence and has in fact verified the same and the found the transactions duly verifiable. 6. In this regard, the ld. AR has drawn our reference to the remand report dated 06.06.2017 called for the ld. CIT(A) from the AO which reads as under:- "Kindly refer to your office letter No. CIT(A)/AJM/2016-17/5820 dated 17.03.2017 on the above mentioned subject through which written submission filed by the appellant M/s Mahendra Oil Mill, Kekri- Ajmer during the course of appellant proceedings wer....
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....e assessee firm produced the confirmations alongwith copy of ledger account regarding unsecured loans which are verifiable. 4. Disallowance of expenses of Rs. 11,02,693/- The AO has disallowed the expenses as under:- S. No. Expenses Amount (Rs.) 30% of such expenses (Rs.) 1. Freight 9,09,302/- 2,72,790/- 2. Consumption of stores & spare parts 3,56,923/- 1,07,077/- 3. Repairs to machinery 2,96,792/- 89,038/- 4. Salaries & wages 13,39,680/- 4,01,904/- 5. Other expenses 5,05,074/- 1,51,522/- 6. Depreciation 2,67,873/- 80,362/- Total 11,02,693/- A/R of the assessee firm produced the books of accounts/bills & v....