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2016 (3) TMI 814 - AT - Income TaxAddition towards conveyance expenses to partners, office maintenance and entertainment to clients - genuineness - bill not produced - Held that:- Assessing Officer disallowed the claim of the assessee of ₹ 6,00,000/- on the ground that the bills of the expenses debited by Sh. U.A. Rana were not produced before him and in the absence of the bills, the said expenses could not be established incurred wholly and exclusively for the purpose of business or profession of the assessee firm. On perusal of the assessment orders of the preceding years, we find that this issue was not examined by the ld. Assessing Officer and thus the rule of consistency will not apply in the present facts. In our opinion, the expenses on car maintenance, office maintenance and entertainment to clients have been debited by Sh. U.A. Rana in his books of accounts and same have been reimbursed to him by the assessee firm claiming to have incurred for the purposes of the business and professions of the assessee firm, however, such bills were not produced before the ld. Assessing Officer for verification whether incurred wholly and exclusively for the purpose of the business or profession of the assessee firm. Therefore, in the interest of justice, we restore the matter to the file of the Assessing Officer to decide the issue afresh, in accordance with law, and also direct the assessee to produce all the said bills for verification and if the same are incurred wholly and exclusive for the purposes of the business/profession carried on by the assessee firm, the same should be allowed - Decided in favour of assessee for statistical purpose..
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