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2017 (12) TMI 1607 - AT - Income TaxEnhancement of income - Disallowance of expenditure relating to the levy of penalty by the Custom Authorities - Held that - Impugned disallowance could not have been made for the assessment year under consideration and hence we do not find any justification on the part of the CIT(A) in enhancing the income of the assessee on this account. This ground of appeal is allowed and the enhancement of Rs. 1 lac made by the Ld. CIT(A) into the income of the assessee is hereby set aside.
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