2026 (2) TMI 1119

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....e : Shri Sakar Sharma, C.A. For the Respondent : Shri Brij Lal Meena, Addld. CIT - DR ORDER PER ANIKESH BANERJEE (JM): The instant appeal of the assessee was filed against the order of Learned Commissioner of Income-tax (Appeal), Udaipur-2 [for brevity, 'Ld. CIT(A)'] order passed under section 250 of the Income-tax Act, 1961 (in shot, 'the Act) for the Assessment Year 2017-18, date of ....

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....he aggrieved assessee filed an appeal before the Ld.CIT(A). The Ld.CIT(A) only considered the administrative expenses and disallowed 20% of telephone expenses ; motor expenses; travelling expenses, staff welfare expenses and mess expenses totaling Rs. 40,67,763.71, which came to Rs. 8,13,552/-. In nutshell, out of disallowance of Rs. 51,40,431/-, the Ld.CIT(A) sustained Rs. 8,13,552/-. The aggriev....

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....0,67,763/- which comes to Rs. 8,13,552/-. Respectfully relied on the order of the Hon'ble Rajasthan High Court in the case of Kashiram Radhekrishan v. CIT [1985] 155 ITR 609/ [1986] 27 Taxman 397 (Raj.). The specific lacuna was not pointed out by both the revenue authorities related disallowance of expenses. The assessee had undergone tax audit and maintaining the books of account u/s 44AB of the ....