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2021 (9) TMI 398 - AT - Income TaxUnaccounted sale of scrap - HELD THAT:- Addition made on account of sale of scrap is not based on any seized material. The seized material reflecting the scrap belongs to the financial year 1999-2000 and also doesn't belong to the assessee. CIT(A) has given a categorical finding that the addition is based on estimation. In the absence of any seized material produced before us proving contra, we decline to interfere with the order of the ld. CIT(A). Estimating speed money expensed - AO made addition of amount @ 0.5% on the sales Made to SEBs - HELD THAT:- CIT(A) gave a categorical finding that the amount has been added on estimate basis and no incriminating material is found or seized. CIT(A) has also held that the expenses have not been claimed in the books of accounts and hence no disallowance is attracted as per Section 37 of the Income Tax Act, 1961. In the absence of any seized material produced before us proving contra, we decline to interfere with the order of the ld. CIT(A). Disallowance of commission - HELD THAT:- Addition has been made based on the information received from the Addl. CIT, Range-3, Kolkata that the case of one of the recipients of commission has been reopened u/s. 148. This issue has been examined during the proceedings u/s. 143(3). Duly considering this fact on record, still the issue doesn't cross the threshold of being emanated from the seized material. Hence, in the absence of any seized material no addition is called for. The action of the ld. CIT(A) is not interfered with.Addition of unvouched expenses. Assessment u/s 153A - Unvouched expenses - HELD THAT:- AO made the addition on the grounds that the assessee has not produced bills & vouchers. Such disallowance made do not fall under the purview of Section 153A. Hence, we decline to interfere with the order of the ld. CIT(A). Bogus purchases and wrong claim of CENVAT while the claim of the assessee was that the addition has been made merely based on the show cause notice issued by the Excise Authorities the finality of which was still pending - CIT(A) deleted the addition after obtaining the remand report from the AO - HELD THAT:- Since, the finding of the ld. CIT(A) could not be controverted on facts and as well as on jurisdictional issue, we hereby affirm the order of the ld. CIT(A)
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