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2019 (2) TMI 1193 - AT - Income TaxDisallowance of expenses - assessee did not produce adequate/supporting bills/vouchers - specific defect in maintenance of books of accounts - HELD THAT:- The assessee has filed paper book in which all bills/vouchers along with replies have been filed which were filed before A.O, which indicated that assessee filed complete details before assessing officer. AO, in the assessment order, did not mention anything if the books of accounts were not produced before him. Whatever information was called for, have been filed before assessing officer, which is also noted in the assessment order. The assessing officer merely by noting that assessee did not produce adequate/supporting bills/vouchers, made adhoc additions by disallowing the above expenses. The assessing officer has not pointed-out as to which supporting bill or voucher of a particular amount have not been produced before him - no adhoc addition could be made by disallowing the expenses. Further, the profit rate of assessee in assessment year under appeal is higher as compared to earlier years and in case, the disallowances are considered, it would enhance the profit rate of the assessee exorbitantly. Thus, there was no reason for assessee to inflate the expenses. The assessing officer has not pointed-out any specific defect in maintenance of books of accounts by the assessee - Decided in favour of assessee
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