TaxTMI 
TaxTMI 
2018 (9) TMI 2145
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.... (i) Rs. 83225/- 1/5th disallowed out of conveyance & vehicle running expenses, Travelling expenses, Depreciation on Car & Telephone & Mobile expenses. (ii) Rs. 10000/- Disallowance out of General expenses & Staff welfare expenses on adhoc basis. (iii) Rs. 10000/- Disallowed out of Sales promotion expenses & Freight expenses on adhoc basis. (2) The learned Assessing Officer while confirming the disallowances has not properly appreciated the facts of the case & nature of such expenses. (3) In any case & without prejudice the disallowance made & confirmed are very high & excessive. (4) That the order of the learned Assessing Officer is against law, facts & principles of natural justice. 2. Briefly the facts of the case are that ass....
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....ses". On verification of these expenses with relevant Bills and Vouchers it was found by the Assessing Officer that assessee has incurred most of these expense! in cash which are not fully verifiable, therefore, addition of Rs. 10,000/- was made on ad-hoc basis out of these expenses and added to the total income of the assessee. (3) Further, assessee has debited Rs. 42,943/- and Rs. 19,260/- towards sales promotion and freight expenses respectively. Since most of the vouchers are handmade which are not fully verifiable, therefore, an amount of Rs. 10,000/- on ad-hoc basis is added to the total income of the assessee-firm. 3. The ld. CIT(A) had asked for production of books of account and vouchers for re-verification and re-estimation of ....
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....ced before us. On a perusal of the assessment order with regard to the disallowances made on general expenses and staff welfare expenses of Rs. 10,000/- and disallowances on account of sales promotion expenses and freight expenses, both at Rs. 10,000/- each, Assessing Officer himself in his order has mentioned that these additions are made on adhoc basis and added to the income of the assessee. With regard to the disallowances on account of travelling expenses, telephone, etc., Assessing Officer has added an amount of Rs. 83,253/- not on the basis of any specific enquiry conducted by him or by providing any evidence to the fact that how these expenses are borne out of personal use and on the basis of guess work has added this amount to the ....