2019 (4) TMI 1109

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....DR ORDER PER SHRI A.T.VARKEY, JM This is an appeal preferred by the Assessee against the order of Ld. CIT(A) - Jalpaiguri dated 07.03.2018 for Assessment Year 2009-10. The main grievance of the assessee is against the action of the Ld. CIT(A) in restricting the disallowance by 5% when AO disallowed 10% expenditure claimed by the assessee. 2. Brief facts of the case is that the assessee....

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....y the assessee disallowed the same to the tune of Rs. 8,86,176/- which was 10 percentage of the expenses claimed because the assessee produced before the AO self-made debit vouchers. 4. We note that the AO could have ventured into estimation only after rejecting the books of accounts of the assessee u/s 145(3) and thereafter by best judgment assessment u/s 144 of the Act. Here in this case, the....