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2015 (6) TMI 1231 - ITAT KOLKATADisallowance on account of labour charges, sundry creditors and transport charges - Non rejection of books of accounts - HELD THAT:- Disallowances have been made out of the profit and loss account on adhoc basis. But the AO has not rejected the books of account. Without invoking the provisions of section 145(3) of the Act and without pointing out any defect in the labour charges, purchases and transport charges claimed, the AO cannot make any addition on adhoc basis. CIT(A) has also not taken care of this aspect. Without invoking the provisions of section 145(3) of the Act and without pointing out any defect in the books of account, no estimation of profit and no disallowance on account of expenses can be made and accordingly addition made by the AO are directed to be deleted. Accordingly the order of the ld. CIT(A) is also reversed to the extent of the additions so sustained. Grounds of assessee’s appeal are allowed
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