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2017 (5) TMI 202 - AT - Income TaxAddition u/s 68 - Held that:- Assessee filed the supporting documents on 21.12.2009 and the assessment order was framed on 31.12.2009 without any further communication. After considering the facts and circumstances of the case, we find that proper opportunities have not been provided by the Assessing Officer in this case and the submissions made by the assessee were not fully considered. Therefore, we set aside this issue to the file of the ld. Assessing Officer to decide the same afresh after providing the assessee due opportunity of being heard. Disallowance of vehicle running expenses to the extent of 10% - Held that:- We find that the assessee was not maintaining log book towards the running of vehicles for the office purposes. Therefore, the action of ld. CIT(A) in restricting the addition to 10% of these expenses is found justifiable. Thus, the order of ld. CIT(A) does not require any interference Disallowance of telephone & mobile expenses and vehicle fuel expenses - Held that:- We find that the ld. CIT(A) was justified in upholding the disallowance made by the ld. Assessing Officer for want of verification of proper supporting vouchers/evidences which could not furnished by the assessee to substantiate its claim. Thus, we do not find any infirmity in the order of the ld. CIT(A)
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