Income Tax Case: Improper Income Estimation and Unaddressed Transport Expense Disallowance u/s 37(1) by CIT(A).

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....Disallowance of transport expenses - Estimation of income by applying the results for the second (subsequent) year, liable to be estimated, to the first year. That would be putting the cart before the horse. There has been clearly no adjudication by the ld. CIT(A) qua the disallowance of transport expenditure, made by the AO u/s. 37(1). - AT....