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2016 (6) TMI 481 - AT - Income TaxDisallowance of sundry expenses - Held that:- We are of the considered view that the disallowance out of sundry expenses is quite reasonable as made by the CIT(A) keeping in view the facts and circumstance of the case, that the element of personal usage cannot be ruled out and as well vouchers are self made vouchers as set out above in preceding para’s. We donot find any infirmity in the orders of the CIT(A) with respect to disallowance towards the sundry expenses which was an reasonable estimate made by the CIT(A) keeping in view facts and circumstances of the case , which order of the CIT(A) we confirm. However, with respect to the disallowance of foreign travel expenses of ₹ 2,36,218/-, which has been enhanced by the CIT(A) from ₹ 1,74,520/- made by the AO , we have observed that no notice of enhancement of income was given to the assessee by the CIT(A) before enhancement of the income and in our considered view this issue needs to be set aside to the file of CIT(A) for fresh adjudication after giving proper notice of hearing to the assessee with respect to proposed enhancement of income and after giving proper and adequate opportunity of being heard to the assessee in accordance with principles of natural justice in accordance with law. - Decided in favour of assessee allowed for statistical purposes.
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