2019 (3) TMI 2089

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....enue by: Sri Rajeev Benjwal, Dr ORDER PER V. DURGA RAO, J.M.: This appeal filed by the assessee is directed against the order of the CIT(A)-5, Hyderabad dated 23/07/2018 for the assessment year 2015-16. In this appeal, assessee raised the following grounds of appeal:- "1. The Ld. CIT(A) erred both on facts and in law in upholding the assessment order to the extent it is prejudici....

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.... 5. Without prejudice to the above, the Ld. CIT(A) ought to have appreciated the fact that the assessee has incurred the expenditure towards business expediency and same is allowable u/s 37(1) of the act. 6. The Ld. CIT(A) has grossly erred in upholding the disallowance made for a sum of Rs. 1,11,12,631/- on adhoc and estimated basis, without clearly quantifying the unrefuelled expenditu....

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.... The assessee's case was selected for scrutiny. During the assessment proceedings, the assessee was asked to produce original challans paid towards VAT and CST for verification from time to time but the assessee did not furnish the same. Therefore, the A.O. disallowed the payments claimed towards VAT and CST of Rs. 31,59,569/- and Rs. 72,636/- respectively and added back to the returned income of ....

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....ements for the A.Y. 2015-16, FIR copy and other details and submitted that the same may be admitted as additional evidence, which go to the root of the matter and the appeal may be remanded to the file of the CIT(A). 5. On the other hand, Learned Departmental Representative, supported the orders of the Lower Authorities. 6. We have heard both the parties and perused the material on record. I....