2021 (6) TMI 564

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.... Farhat Khan, DR ORDER PER ANIL CHATURVEDI, AM : This appeal filed by the Revenue is directed against the order of the Commissioner of Income Tax (Appeals)-9, New Delhi dated 22.03.2018 for Assessment Years 2013-14. 2. The relevant facts as culled from the material on records are as under : 3. Assessee is a Government of India undertaking and a Mini Ratna Company stated to be engage....

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....ing the facts of the addition of Rs. 2,29,32,300/- on account of hiring of vehicle expenses which were added back to the income of the assessee." 5. During the course of assessment proceedings, AO noticed that the assessee has claimed expenses on hiring of vehicle amounting to Rs. 764.11 lakh. The assessee was asked to furnish the details of vehicle expenses hired along with business justificat....

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....tter before the CIT(A) who for the reasons noted in the order deleted the addition made by the AO. Aggrieved by the order of CIT(A), Revenue is now before us. 7. Before us, Ld. DR took us to the observation made by the AO and submitted that assessee has not proved the justification for incurring of expenses nor has assessee furnished the details called for by the AO. He submitted that in such a....

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....he vehicle hire charges and the same has been accepted by the Revenue authorities in earlier years and in subsequent years. He has further given a finding that the AO had proceeded to disallow the expenses on ad hoc basis without pointing out any specific defects or incidents which could prove that the expenses was not for the purpose of business and that the AO was simply carried away by the quan....