2001 (1) TMI 210

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....994-95. The assessee is a firm and filed return of income declaring a total income of Rs. 26,985. The case was taken for scrutiny and the Assessing Officer (AO) computed the income at Rs. 3,77,127 after making various additions. When the assessee went in appeal before the Commissioner of Income-tax (Appeals) [CIT(A)], he gave a partial relief to the assessee against which the Department has come u....

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....bmitted that the CIT(A) has come to a conclusion without going into the details of each item of expenditure. We have gone through the order of the CIT(A) regarding this issue which is contained in para 2.1 at pp. 2 and 3. The order of the CIT(A) is very elaborate on this point and the findings of fact are supported by evidence and we do not find any infirmity in the impugned order. The next gro....

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.... who refused to support the assessee and this fact was admitted by the learned counsel for assessee, that Department succeeds as far as this addition of Rs. 50,000 out of Rs. 1,50,000 is concerned. 4. So far as cross-objection of the assessee is concerned which is regarding confirmation of Rs. 50,142 disallowed by the AO under 'advertisement' to two entities who are assessed to tax, the learned....

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....arges. The CIT(A) came to the conclusion that since assessee had not explained before the AO, nature and necessity of special advertisement charges claimed to have been paid to Gayathri Combines and Appoorva Exhibitors, it was not necessary to examine at the appellate stage, the genuineness or otherwise of the letters vide which explanations regarding special advertisement charges were produced be....