2013 (6) TMI 927

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....ssee directed against the order dt. 26.10.2012 of the Ld.Commissioner of Income Tax (Appeals)-I, Dehradun passed u/s.250 of the Act for the AY 2009-10. 2. Facts in brief:- The assessee is an Individual and carries on business under the name and style M/s Hindustan Asbestos & Ferro Alloys at 41, Vivek Vihar, Hardwar. The assessee also derives income from salary from M/s Sterling Metallurgical P.Lt....

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....es of the case and on a perusal of the papers on record as well as the orders of the authorities below and case laws cited, we hold as follows. 7. On ground no.1 we find that the assessee has sold ferro alloys to BHEL, Hardwar. She claimed expenditure on account of commission payments, to the tune of Rs.59,18,600/-, to different persons. The case of the assessee is that the commission is paid thr....

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....as failed to prove the genuineness of the expenditure. The Ld.Commissioner of Income Tax (Appelas) has confirmed the same. The assessee submission that no such disallowance can be made is based on generalization. We see no reason to interfere with the order of the Ld.Commissioner of Income Tax (Appelas). Hence we dismiss this ground. 9. Coming to the addition made on account of low withdrawals, w....