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2019 (8) TMI 1050 - AT - Income TaxAdditions towards being income corresponding to alleged unreconciled TDS amount as per the Form 26AS - TDS u/s 194J - differential in income as was extrapolated from TDS as is reflected in for No. 26AS information per income-tax department data base and income as is reflected in books of accounts maintained by the assessee - reconciliation statement / AIR information not provided to assessee - HELD THAT:- No defect in the books of accounts are pointed out by the authorities below nor were books of accounts rejected by the authorities below. No cogent incriminating material were brought on record by the authorities below to evidence/prove that the assessee has received/earned any income outside its books of accounts. The authorities below also did not dislodge/rebutted the contentions of the assessee. The assessee‟s case was also scrutinised under the provisions of Section 143(2) read with Section 143(3) of the 1961 Act for immediately preceding year as well immediately succeeding year,but no such additions were made on account of mismatch of income vide TDS as is reflected in Form No. 26AS information per income-tax data base maintained by department and the income as is reflected in assessee‟s books of accounts. The assessment orders for AY: 2010-11 and 2012-13 are placed on record in file. We are presently concerned with ay: 2012-13. No doubt every assessment year is a separate unit and principles of res judicata are not applicable but indications can be drawn/gathered from assessment orders of the other years as to behaviour pattern of the tax-payer and modus operandi of the tax-payer adopted to defraud Revenue/conceal income, if any. No such incriminating information is brought on record by Revenue. Thus we accept contentions of the assessee and are of the considered view that no additions to the income are warranted in the hands of the assessee for impugned ay: 2011-12 owing to differential in income as was extrapolated from TDS as is reflected in for No. 26AS information per income-tax department data base and income as is reflected in books of accounts maintained by the assessee. The assessee succeeds on these ground number 2-4 raised by assessee in its memo of appeal filed with the tribunal. Adhoc disallowance @ 10% of various expenses incurred by the assessee - HELD THAT:- The assessee has discharged its onus by bringing on record complete details of the expenses incurred by it albeit the same was brought on record during the course of appellate proceedings before learned CIT(A)/remand proceedings conducted by the AO under directions of learned CIT(A). The powers of learned CIT(A) are co-terminus with powers of the AO. No enquiries were conducted by the AO/learned CIT(A) even during appellate/remand proceedings. The books of accounts were not rejected by authorities below nor any defect is pointed out by the AO/learned CIT(A) in the books of accounts maintained by the assessee. There is no allegation by Revenue that the assessee claimed any bogus expenses or any attempt is made to defraud Revenue. We are of the considered view that aforesaid adhoc disallowance of expenses under various heads of expenses to the tune of 10% of the total expenses incurred by the assessee under these heads of expenses is not warranted and we order deletion of the said adhoc disallowance of expenses. - Decided in favour of assessee.
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