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2022 (6) TMI 933 - AT - Income TaxDisallowance of expenditure pertaining to salary & wages, job work and other expenses - Addition made on incomplete bills and vouchers - HELD THAT:- There is no dispute with regard to the fact that the three items of the expenses have been disallowed on estimate basis. The basis of such disallowances is said to be incompleteness of the bills and vouchers. However, the Assessing Officer has not pointed out as to which bills and vouchers were found to be wanting. See TRIPAT KAUR [2012 (9) TMI 1012 - ITAT DELHI]. As in the present case also the assessing authority has disallowed the expenses purely on the basis of estimation without specifying the instances where the vouchers were found to be incomplete or missing. Therefore, respectfully following the binding precedence, we direct the Assessing Officer to delete the addition. Grounds of appeal are allowed.
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