2026 (7) TMI 1099

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....pellate-Revenue has proposed following substantial question of law arising out of the common order dated 30.11.2023 passed by the Income Tax Appellate Tribunal, Ahmedabad, A Bench [for short 'the Tribunal'] in ITA No. 897/AHD/2019 for the Assessment Year 2009-10 [ITA No. 898/AHD/2019 for the Assessment Year 2010-11 in Tax Appeal No. 448 of 2024]: "Whether on the facts and circumstances of the case and in law, the order of the ITAT is ex-facie perverse, because ITAT deleted the addition of Rs. 90,57,337/- [Rs. 1,23,24,425/- in Tax Appeal No. 448 of 2024] on account of unverifiable expenses though the assessee did not furnish any documentary evidences in support of its claim?" 3. For sake of convenience, Tax Appeal No. 448 of 2024....

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.... 2009-10 Rs. 1,37,56,670/- For Assessment Year 2010-11 Rs. 1,23,24,425/- 6. The CIT (Appeal) observed for the Assessment Years 2009-10 and 2010-11 as under: "However, considering the fact that in respect of certain items of expenses incurred on office expenses, petrol and car expenses etc., the expenses for want of proper control and for non-production of vouchers/bill' can be considered. The appellant has claimed such expenses i.e. inland and foreign travelling expenses of Rs. 96,11,847/-, car expenses of Rs. 7,91,360/-, advertisement expenses of Rs. 7,50,000/-, office expenses of Rs. 4,18,921/-, printing & stationery expenses of Rs. 2,21,260/-, computer repairing and maintenance expenses of Rs. 2,94,744/-, office ....