2018 (12) TMI 1898

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.... ORDER A. D. JAIN, J. This appeal has been filed by the assessee against the order of the ld. CIT(A), Allahabad dated 13/3/2018 for the assessment year 2012-13, taking the following grounds:- 1. That in any view of the matter assessment made on income of Rs. 57,20,084/- by order dated 30.03.2015 passed u/s 143(3) is bad both on the facts and in law.  2. That in any vie....

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....nce from 30% to 10% as made is highly unjustified. 2. The assessee filed return disclosing the income of Rs. 21,36,670/-. The assessment was completed at an income of Rs. 57,20,084/-. The Assessing Officer made various disallowances of expenses on ad-hoc basis, at a uniform rate of 30% of the claim. 3. The ld. CIT(A), by virtue of the impugned order, has restricted the disallowance to 10%. A....

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.... figure can be made and the claim of the assessee requires to be accepted as such. In this regard, reference can be made to the following decisions:- 1. ACIT vs. Allied construction [2007] 106 TTJ 616 (ITAT, Delhi Bench). 2. Seasons Catering Services (P) Ltd. Vs. DCIT [2010] 43 DTR 397 ( ITAT Delhi Bench). 3. M/s Kanha Vanaspati Ltd. Vs. JCIT [2006] 7 MTC 339 (ITAT Luckn....