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2016 (7) TMI 327 - HC - Income TaxBogus expenditure claimed - Held that:- Even as per the petitioner-appellants, there was neither any proof of payment in terms of the voucher for the expenditure claimed as deduction nor such documents were produced at any point of time before the revisional authority. When the matter was heard before the learned Single Judge in writ proceedings, such documents were not produced nor are they produced in the present appeals. Under these circumstances, when proper legal evidence regarding proof of expenditure was not produced either before the Assessing Officer nor at subsequent stages of the revision petition or writ petitions before the learned Single Judge nor in the present appeals, we do not find that there would be any prejudice caused to the appellant on the alleged ground of breach of principles of natural justice nor any useful purpose would be served in remanding the matter as sought to be canvassed. The aforesaid in any case is coupled with the aspect that reasonable opportunity was given before the Assessing Officer but the petitioner-appellants did not avail of the same by producing the requisite voucher for the expenditure claimed. In view of the above, it cannot be said that the learned Single Judge committed an error in not interfering with the matter when no legal evidence was produced for expenditure claimed. - Decided against assessee
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