2019 (11) TMI 693

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....'s own record and further evidences adduced by the assessee the orders of the learned Lower Authorities are against the law and facts of the case. 2. That the ld. Assessing Officer has erred in making addition in the amount of Rs. 42,584/- of alleged difference in the transactions in the copies of accounts collected by the ld. Assessing Officer directly from suppliers while brushing aside the detailed explanation and reconciliation of the transaction, furnished by the assessee and the learned CIT (Appeals), Kota also erred in confirming the same. 3. That the ld. Assessing Officer further erred in disallowing 25% of Purchases debited under the head "Coal and Fuel Expenses" in the amount of Rs. 5,88,651/- while rejecting the submission an....

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....ce the assessee has not claimed any excess amount on account of purchases, then a more balance shown by the assessee's supplier in its books of account will not be a ground for making any addition. As regards the adhoc disallowance on account of Coal and Fuel expenses, he has contended that the AO after rejecting the books of account made this adhoc disallowance which is otherwise not permissible. Even otherwise the disallowance was made on the basis of statement recorded at the back of the assessee without giving opportunity of cross examination. The ld. D/R has submitted that the assessee has failed to reconcile the differences and, therefore, to the extent of Rs. 42,584/- which remains un-reconciled, the AO made the addition. As regards ....