2019 (3) TMI 1302

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....hri Somogyan Pal, Sr.DR ORDER PER RAJPAL YADAV, JUDICIAL MEMBER : Present two appeals are directed at the instance of the assessee against orders of the ld.CIT(A)-5, Ahmedabad dated 1.2.2017 and 2.2.2017 passed in the Asstt.Year 2008- 09. 2. Order dated 1.2.2017 impugned in ITA No.961/Ahd/2017 is in quantum appeal of the assessee against addition of Rs. 7,24,159/- out of disallowance o....

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....se expenditure. However, he disallowed labour expenditure debited qua Shri Harish Chauhan and Usha Chauhan. He recorded that Harish Chauhan is the son of the assessee. He has been helping in the business of his father, but was not aware much about bills raised qua his name and other details. With regard to Usha Chauhan he observed that she is house-wife and has no source of income and she has no k....

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....at son was helping his father. But on the basis of their statement, he harboured a belief that father of the family members of the assessee might have inflated the expenditure by debiting the same in their names. After considering details, we are of the view that possibility of helping her husband by Usha Chauhan and Shri Harish Chauhan helping his father in his business cannot be ruled out. They ....

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....d addition. 5. Now we take penalty appeal. 6. As far as penalty imposed under section 271(1)(c) of the Act is concerned, we have already deleted the quantum addition for the reasons stated hereinabove. We find that sub-clause (iii) of section 271(1)(c) provides mechanism for quantification of penalty. It contemplates that the assessee would be directed to pay a sum in addition to taxes, if a....