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2018 (4) TMI 1752 - AT - Income TaxAddition in respect of ‘Advertisement expenses’ - HELD THAT:- AO did not conduct any further inquiry. He simply proceeded to make the addition without ascertaining the genuineness or otherwise of these transactions. His inference of non-genuineness of the transactions was based simply on non-compliance by these two parties, whose complete particulars were with him. In case of non-compliance, the AO ought to have deputed Inspector or got the enquiry conducted by any other means before jumping to the conclusion of the non-genuineness of the transactions. It is further pertinent to note that additions were made in similar way in other years of the assessee company. Such an issue came up for consideration before the Tribunal in assessee’s own case for the assessment years 2009-10 and 2011-12 has upheld the deletion of similar additions made in respect of `Advertisement expenses’ incurred by the assessee for which notices were issued u/s 133(6) of the Act but no compliance was made. Since the facts and circumstances of the instant ground are mutatis mutandis similar, respectfully following the precedent, we uphold the impugned order in deleting this addition. Assessment u/s 153A - Addition u/s 14A - HELD THAT:- On a pertinent query, the ld. AR could not produce a copy of the computation of income or its original assessment order, which was stated to have been passed u/s 143(3) of the Act on 30.12.2009 to demonstrate that no such disallowance was offered by the assessee and further that a return was actually filed u/s 139 for the year under consideration. Under these circumstances, we set aside the impugned order and remit the matter to the file of Assessing Officer for examining, firstly, if the assessee filed its return u/s 139 of the Act or offered disallowance of ₹ 13.89 lac in the original return or any such addition was made. If it is found that no return was filed or the disallowance was so offered or an addition made in the order u/s 143(3) of the Act that, then, such a disallowance has to be repeated in the assessment made u/s 153A read with section 143(3) - The ground raised by the Revenue is, therefore, dismissed and that taken by the assessee is allowed for statistical purposes.
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