TaxTMI 
TaxTMI 
TaxTMI 
2022 (9) TMI 1484
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....ly erred both in law and on facts in partly sustaining an ad-hoc disallowance of a sum of Rs. 7, 49, 623/- (10% of and while sustaining the instant disallowance, the learned CIT (A) has proceeded on irrelevant and extraneous considerations, and as such the disallowance so sustained is wholly untenable either on facts or in law. 2. That the adverse findings recorded by the learned AO and Commissioner of Income Tax (Appeals) are perverse and have been recorded with preconceived notions and without considering the submissions/evidences/material produced on record and also without providing fair and proper opportunity of being heard, hence such findings are vitiated and deserves to be deleted." 3. Brief facts of the case are that, the asse....
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....ntribution to ESI which has been paid belatedly. Further, in so far as, disallowance of Rs. 16,48,955/- made by the A.O., the Ld.CIT(A) is of the opinion that the expenses incurred by the assessee was through banking channel and are necessary for conducting the business. Therefore, the Ld. CIT(A) of the opinion that no disallowance out of the commission expenses on ad-hoc basis is called for, other expenses considered for disallowance are incurred partly in cash, thus the same are not fully verifiable, accordingly, the Ld.CIT (A) has directed the A.O to disallow 10% of the expenses including commission expenses of Rs. 87,52,656/- and further directed to allow the consequential relief by way of order dated 17/09/2019. 5. Aggrieved by the or....
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..... 9. While making the addition, the Ld. A.O has observed that the assessee could not furnish the complete details of the expenses, therefore, 10% of the total amounts of the commission expenses, other expenses printing and stationary, repair and maintenance, training, travelling expenses have been added to the total income. Even during the first appellate proceedings, the Ld.CIT(A) observed that "the commission expenses of Rs. 87,52,656/- are pertaining to travel agents for booking of hotel in India and aboard bank charges and commission on credit/debit cards etc. These expenses have been incurred through banking channel". Therefore, the Ld.CIT(A) is of the opinion that no disallowance out of commission expenses on ad-hoc basis is called f....
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....power has been explained over and over again by this court. 5. The Agricultural Income-tax Tribunal gave no reasons in its order for affirming the decision of the Assistant Collector. It appears to have been of the view that once the assessing authorities reject the material placed before them as being unreliable those authorities can proceed to levy whatever tax they may levy. It failed to bear in mind the scope of the power of the assessing authorities to levy assessment on the basis of best judgment. Therefore, the Tribunal was clearly in error in confirming the decision of the Assistant Collector. Hence, the High Court was justified in interfering With the order of the Tribunal." 11. Further, the case of Asst. Commissioner of Incom....
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...., the Id. AO observed that on verification, some of the expenses were found to be unverifiable, but what were those expenses, he should make out in the assessment order, only then he can disallow them. This is more important when in a row in the last 4-5 years, similar disallowances were made by him but deleted by the Id. CIT (A) as well as ITAT. Therefore, if we weigh the finding of the Assessing Officer extracted (Supra) vis-a-vis the view taken by the Id. CIT (A) which is a higher authority in the pedestal of the hierarchy, the scale would tilt in favour of the Id., first appellate authority, no interfere is called for in the order of Id. CIT (A) on this issue, the first ground of appeal is rejected." 12. The similar views have also be....