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2012 (7) TMI 184 - AT - Income TaxAddition on account of non production of purchase bills & vouchers - CIT(A) deleted the additions - Held that:- it is seen that the Assessing Officer had made the addition because of one point and i.e. non production of bills and non appearance of suppliers u/s 133(6) and CIT(A) has rightly observed that un-served notice with the remarks “party left” means that earlier this party was there - AO in his assessment order has ignored to note That the payment of purchases were made through Account Payee cheques only,there was certificate from site In-charge certifying utilization of material and that out of six suppliers which were summoned u/s 133(6) only one supplier did not appear - if the information u/s 133(6) is not furnished, the claim of deduction cannot be denied only on the ground - in favour of assessee. Addition of Rs.3,00,000 on account of labour charges and verifiable expenses - Held that:- AO had not made any specific finding to reach at the figure of disallowance as the addition is an ad hoc addition and while making the addition he had ignored the fact that percentage of labour charges to gross turnover had come down to 13.73% as against 16.99% in the preceding year - CIT(A) has rightly restricted the disallowance to 1.00,000 - in favour of assessee. Addition on account of random checking of vouchers from which he found that payments for an amount of Rs. 90,537/- were not available. The assessee had explained that due to work at various sites these might have been lost. The Assessing Officer had made a finding in respect of Rs. 90,567/- only in which the vouchers were not available. Therefore, Ld CIT(A) had rightly restricted the disallowance to Rs. 90,537 - in favour of assessee.
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