TMI Blog2016 (5) TMI 1536X X X X Extracts X X X X X X X X Extracts X X X X ..... e in support of the claim of expenditure - HELD THAT:- Revenue authorities have not doubted the incurring of expenditure for sales promotion. However, they doubted the quantum of expenditure incurred. The business cannot be carried on without incurring sales promotion expenditure. The ld. AR pleaded, before us, that most of these payments were passed through banking channels. In such circumstances, the disallowance of entire sales promotion expenditure is not proper. If the sale promotion expenditure are not supported by proper bills or vouchers or receipts and payments have been made only by cash, then there are chances of inflating of such cash expenditure. Even if it is so, the entire expenditure cannot be disallowed. Since, there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s directed against the order of the Commissioner of Income-tax(Appeals) dated 7.1.2016 for the assessment years 2010-11, 2011-12, 2012-13 and 2013-14. Since common issues are involved in these appeals, they are clubbed together, heard together and disposed off by this common order for the sake of convenience. 2. The first ground in this appeal is with regard to jurisdiction u/s.153A of the Act, so as to frame the assessment u/s.143(3) r.w.s.153A of the Act. 3. The facts of the issue are that the assessee is a company engaged in the business of manufacturing and sales of distillery products. It wholly supplies its products to Tamilnadu State Marketing Corporation (TASMAC). The assessee company filed its return of income for the asst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. Aggrieved by this order of the AO, the assessee went in appeal before the CIT(Appeals), who confirmed the finding of the AO. Against this, the assessee is in appeal before us. 4. We have heard both the sides and perused the material on record. At the time of hearing, the ld. AR has not put any serious objection in framing assessment u/s.153A of the Act. More so, in the present case, the assessment was framed consequent to search in the case of the assessee and duly recording panchanama on the basis of incriminating material. Hence, we do not find any infirmity in framing the assessment u/s.153A of the Act and the same is confirmed. This ground of appeal of the assessee is dismissed. 5. The next ground in all these appeals is with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T(Appeals) rejected the plea of the assessee stating that no appeal lies against the agreed addition. Under these circumstances, the ld. AR, prayed this Bench for reconsideration of the assessee s request. 7. On the other hand, the ld. DR relied on the orders of the lower authorities. 8. We have heard both the parties and perused the material on record. In our opinion, the very assessment has to be made as per law. The consent given by the assessee or authorized representative cannot give the right to the AO to make addition, as held by the judgment in the case of Mariam Aysha v. Commissioner of Agricultural Income-tax (104 ITR 381), the consent cannot be a reason to sustain the addition. Before us, the ld. AR, submitted that all the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted cash expenditure out of this and he shall not disallow 100% of such expenditure. Accordingly, we remit this issue to the file of the AO for fresh consideration. It is needless to say that the AO shall not be prejudiced by earlier action of the assessee that it was agreed the addition vide its letter dated 16.3.2015. He shall totally overlook that letter and re-examine the materials to be produced before him and decide the issue afresh, in the light of our observation herein above. This ground is allowed for statistical purposes. 10. The last ground in ITA No.302/Mds/2016 is with regard to levy of interest u/s.234A and 234B of the Act. 11. The interest under section 234A is chargeable from the date of expiry of the notice period g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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