2015 (6) TMI 1231

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....om the order of ld.CIT(A)-Asansol dated 10.05.2013 for Assessment Year 2007-08. 2. The assessee has raised the following grounds of appeal :- "1. That on the fact and circumstance of the case the ld. CIT(A) erred in confirming the disallowance of Rs. 1,40,461/- calculated @5% of total labour charges debited whereas regular books of accounts including bills & vouchers were produced befo....

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..... The brief facts of the case are that assessment in this case has been made u/s 143(3) of the Act. A disallowance of Rs. 1,61,316/- out of labour charges amounting to Rs. 28,09,225/- debited in the Profit and Loss account on adhoc basis @5% was made. Similarly, he made disallowance of Rs. 4,17,105/- in respect of sundry creditors in the absence of any evidence of the transactions in spite of....

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....oking the provisions of section 145(3) of the Act and without pointing out any defect in the labour charges, purchases and transport charges claimed, the AO cannot make any addition on adhoc basis. The ld. CIT(A) has also not taken care of this aspect. In the circumstances and facts of the case, I find that without invoking the provisions of section 145(3) of the Act and without pointing out any d....