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2019 (2) TMI 643 - ITAT INDOREAddition of labour expenses - Held that:- As perused the materials available on record and gone through the orders of the authorities below. We find that the A.O. has made addition by estimating the expenses. A.O. has not given any reason to disallow the claim of the assessee merely stating that these are excessive, in our view is not sufficient. There has to be some reason for treating the expenses as disproportionate or excessive as wages are never remained constant. Therefore, we direct the A.O. to delete this addition. Ground No.1 of the assessee is allowed. Addition made on account of low house withdrawal - Held that:- As perused the materials available on record and gone through the orders of the authorities below. We find that the revenue has not controverted the fact that the A.O. has not taken a lower withdrawal and has been made addition purely on estimation basis. No reasoning is given as to why this amount is excessive. We therefore, direct the A.O. to delete this addition. Addition of Shop expenses - Held that:- A.O. has made disallowance purely on the basis of estimation. No reason is given as to why the pre-survey and post-survey are excessive. Therefore, we cannot sustain these additions and the A.O. is directed to delete the same. Excess stock as found and declared during the course of survey without properly appreciating the facts of the case and submission made before him - Held that:- Undisputedly, the assessee has declared amount in his return of income. The assessee himself has declared its amount and has not even revised his return of income. The assessee has also not stated as to how he is aggrieved by the order of the A.O. as he has not made any addition in the assessment order. Therefore, we do not see any infirmity in the order of the CIT(A) and the same is hereby affirmed. Appeal of the assessee is dismissed.
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