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2014 (3) TMI 296 - ITAT DELHIEx-parte order - Opportunity of being heard - Order u/s 143(3) of the Act – Addition on account of ad-hoc disallowance @ 2% - Held that:- There was no infirmity in the order of learned CIT(A) - The Assessing Officer has recorded the finding that some vouchers/bills are only self-generated vouchers - he disallowed only 2% of the expenses incurred - The CIT(A) wanted to verify the expenses - He asked the assessee to produce the vouchers before him - He allowed the assessee 13 opportunities but the assessee did not produce the vouchers – Decided against Assessee. Interest u/s234B of the Act – Held that:- It has not been shown as to how the charging of interest was not correct – thus, there was no justification to interfere with the interest charged under Section 234B of the Act Decided against Assessee.
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