TMI Blog2022 (8) TMI 1211X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Harish Kumar. During the appellate proceedings, the assessee was asked to furnish the indemnity bond of Mr. Harish to ensure that no such claim of expenditure incurred by him for licensee fee is made by him, but no such indemnity has not been given during the appellate proceedings in spite of the direction. Even in the absence of the indemnity, the Ld. CIT(A) has proceeded to delete the addition made by the A.O. It is also in dispute that the assessee is not the licensee to do the liquor business directly, the assessee has set up his staff who is eligible for the liquor license under reserve quota. But the entire business has been run by the assessee by using his staff Mr. Harish who is a dummy bidder. Since the said model of bus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other statute. In this case assessee claimed expenses of L1 which was allotted to some other person by Excise Taxation Department, Haryana and the same is not rightly an allowable expense of the assessee as he was not eligible for allotment of LI license. 3. That the appellant craves leave to add, amend or alter any of the grounds of appeal at the time of hearing of the appeal, if deemed necessary, in the interest of justice equity. 3. Brief facts of the case are that, the assessee has filed return declaring an income of Rs. 5,79,441/-. Case of the assessee was selected for scrutiny and an assessment proceedings have been initiated. The assessment order dame to be passed on 28/12/2016 against the assessee by adding a sum of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the assessee submitted that, the CIT(A) has rightly deleted the addition made by the A.O one Mr. Harish Kumar has given categorical statement which is corroborated from the books of accounts submitted by the assessee during the assessment proceedings. The assessee has obtained liquor vend under reserve quota through his employee Mr. Harish Kumar who was used as dummy bidder and the entire purchases and sale and expenditure was incurred by the assessee. Therefore, submitted that, the order of the CIT (A) requires no interference. 8. We have heard the parties perused the material available on record and gave our thoughtful consideration. It is not in dispute that the liquor license has been issued in the name of one Mr. Harish Kumar w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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