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2014 (7) TMI 1248 - HC - Income TaxAddition on unexplained sales - Held that:- The Tribunal while adjudicating the issue against the assessee had noticed in its order dated 30.8.2013, Annexure A.3 that the dispute was relating to three sales bills amounting to ₹ 37,30,300/- under which alleged cash sales were made. There was no mention of any quantity sold. The name of the parties to whom the goods were sold was also missing. There was totalling errors in each bill and the mode of transportation of those goods also could not be explained by the assessee. On consideration of entire material on record, it was concluded that the genuineness of the transaction could not be established. The Tribunal was, thus, justified in sustaining the addition of ₹ 37,30,300/- as unexplained sales. Disallowance of expenditure under Section 40(a)(ia) of the Act and part disallowance out of car expenses, car depreciation and telephone expenses - Held that:- Where the respondent is aggrieved against any disallowance or addition sustained by the CIT(A) which is not under challenge at the behest of the appellant, the only remedy available with the respondent is to either file separate appeal or agitate the issue by way of cross objections in the appeal filed by the appellant impugning the disallowance or the addition sustained. Thus, no error could be pointed out by learned counsel for the respondent-assessee in the approach of the Tribunal which may warrant interference by this Court under Section 260A of the Act. The Tribunal had rightly not allowed the assessee to urge relating to disallowance of expenditure under Section 40(a)(ia) of the Act and part disallowance out of car expenses, car depreciation and telephone expenses. No substantial question of law arises. - Decided against assessee.
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