2023 (3) TMI 856

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.... circumstances of the case and in law, the order passed by the Ld. CIT (A) is arbitrary, unjustified and bad in law. 2. The Ld. CIT(A) erred in law and on facts in not deleting the addition of Rs. 576731/- being alleged difference in contract receipts as compared with Form 26AS. That the CIT (A) ignored the apparent factual position that the contractees had wrongly declared TDS details in their TDS returns. 3. That the Ld. C[T(A) erred in law and on facts in setting aside to AO the matter of addition of Rs.576731/- in the name of verification of appellant's claim with Form 26AS while the AO had admittedly made the addition solely on the basis of same Form 26AS. 4. On the facts and in the circumstances of the c....

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....g the difference as under is added to the income of the assessee :- S. No. Name of the Party Turnover as per Difference (Rs.) Form 26AS Books 1 CityCom Networks Private Limited 70,477/- 0 70,447/- 2 Haryana City Gas Distributors Ltd. 20,28,755/- 15,22,501/- 5,06,254/- Total 5,76,731/- 5. Upon assessee's appeal, ld. CIT (A) gave part relief with following directions :- "4.3.4 The appellant has further mentioned that the Assessing Officer at no point of time during assessment proceedings ever asked the appellant for any such justification or proposed to make any addition with respect to alleged difference in turnover pertaining to the aforesaid two parties. Considering this and....

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....ss promotion expenses amounting to Rs.87,351/- on the ground that proper vouchers were not available. 11. Upon assessee's appeal, ld. CIT (A) compared the assessee's net profit and gross profit ratio for AYs 2013-14 & 2014-15 and noted that net profit of the assessee has decreased from 6.96% in AY 2013-14 to 5.90% in AY 2014-15. Hence, he proceeded to confirm the disallowances. 12. Against this order, assessee is in appeal before us. We have heard both the parties and perused the records. 13. Ld. Counsel of the assessee submitted that these additions made have been done on ad hoc basis without cogent reasoning. AO has not pointed out specific documents which were missing. He further submitted that just because ratio has fallen a li....