2013 (8) TMI 1168

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..... Srinivasa Rao, CIT Respondent by : None O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: These appeals of the Revenue are directed against common order of the Commissioner of Income Tax (Appeals) I, Chennai dated 31.01.2013 relevant to the assessment years 2001-02, 02-03, 03-04 04-05, 05-06 and 07-08. 2. Brief facts of the case are that the assessee is an individual, a producer of fea....

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....41,070/-, 6,233/- and Rs. .45,415/- for the assessment years 2001-02, 02-03, 03-04 04-05, 05-06 and 07-08 respectively. 3. The assessee carried the matter in appeal before the ld. CIT(Appeals). Before the ld. CIT(Appeals), the assessee has filed certain vouchers and submitted that 5% disallowance made by the Assessing Officer is on higher side. The ld. CIT(Appeals), after considering the submis....

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....Assessing Officer and the ld. CIT(Appeals) and considering the submissions of the assessee as made before the ld. CIT(Appeals), we find that the assessee had claimed certain expenditure and no supporting evidences have been filed before the Assessing Officer. However, before the ld. CIT(Appeals), some vouchers were filed, which were perused in the presence of the Assessing Officer and found that s....