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2011 (11) TMI 369 - AT - Income TaxValidity of revisionary powers of Commissioner exercised u/s 263 in directing the A.O. to re-examine assessee's claim of expenses in respect of foreign travel expenses incurred by the relatives of Rs 12,01,113 – A.O. disallowed similar provision for foreign travel expenses by relatives of Rs 49,73,450 in its order however did not make any observations at all in respect of aforesaid - Held that:- Once the A.O. takes the stand that the expenditure in respect of traveling expenses of these persons are to be disallowed on the ground that the expenses are not incurred for the business of the assessee and the expenses are personal expenses for traveling of the assessee's relatives, it could not have been indeed open to the A.O. to allow the similar expenses on the ground inter alia, by simply taking the submissions on record and not dealing with the merits. There was thus clear incongruity in the approach of the A.O. and this intricacy is indeed erroneous and prejudicial to the interest of the revenue – Decided against the assessee.
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