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2015 (12) TMI 701 - AT - Income TaxEstimation of Gross Profit - CIT(A) deleted the addition - Held that:- As decided in assessee's own case for previous AYs 2005-06 to 2007-08 the rejection of books of account u/s.145(2) was not justified on the basis of defects pointed out by the A.O. Further, GP addition also is not required due to substantial trading in lignite during the year. The reasons given by the appellant is based on evidences. Thus, we allow the appeal of the assessee on both grounds. - Decided against revenue Disallowance on account of transportation charges (Noor & Jakat) - CIT(A) deleted the addition - Held that:- As decided in assessee's own case for previous AYs 2005-06 & 2006-07 This is not the case of the A.O. that payment of noor jakat expenses is excessive or unreasonable as compared to earlier years. It is also not mentioned that what type of details were called for and moreover, no actual addition was made by the A.O. in the computation of income in page 13 of the assessment order and it has not brought on record to show that the mistake was rectified u/s 154 within the time allowed under that section. Even if this has been rectified then also we feel that such ad-hoc disallowance without pointing out as to what was the details called for which were not submitted, is not justified. - Decided against revenue
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