2019 (3) TMI 2089

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....RDER 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 prejudicial to the interest of appellant. 2. The Ld....

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....reciated 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 expenditure. 7. The Ld. CIT(A) ought to have appreciated that assessee has submit....

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....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 the assessee. Accordingly, assessment was completed u/s 143(3) of the Act and the assessed income wa....

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....dditional 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. In this case, the A.O. made addition in the absence of original challans in respect of VAT and CST payments a....