2023 (8) TMI 279

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.... Kumar Upadhyay, Sr. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the ld. CIT(A) - 2, New Delhi dated 13.07.2018 pertaining to Assessment Year 2014-15. 2. The grievances of the assessee read as under: "1. In view of the facts and under the circumstances of the case and in law, whether the ld. CIT(A)-2, New Delhi was justified i....

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....issed as not pressed. 4. The only ground which survives relates to the adhoc disallowance under transport segment and sanitization segment. 5. While scrutinizing the return of income, the Assessing Officer noticed that the assessee has incurred repair and maintenance expenses at Rs. 1,89,04,401.00. The assessee was asked to furnish complete details. The assessee submitted details. On perusal of ....

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....ent proceedings and pointed out that the assessee has specifically explained that no expenses were incurred on hired vehicles and all the expenses have been incurred on owned vehicles. 11. It is the say of the ld. counsel for the assessee that such details were supported by vouchers and the Assessing Officer neither expressed her appreciation nor dissatisfaction. The ld. counsel for the assessee ....