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2022 (10) TMI 81 - ITAT AMRITSARDisallowance of 20% on travelling expenses - HELD THAT:- As considering the order of the revenue authorities the related to disallowance of the travelling expenses the disallowance of 20% of total expenses not supported any such documentary evidence. The assessee submitted the advisory of the CBDT to AO F. No. 225/303/2014/IT not to make high pitched scrutiny assessment in Jammu &Kashmir due to destruction of record, Books of Accounts during flood. The assessee was unable to submit the documentary evidence before the revenue authorities to substantiate his claim. Assesssee’s claim was that during original assessment U/s 143(3) dated 27/03/2015 the disallowance of expenses under same head was made by the ld. AO @10%. There is no such any proper finding of lacuna for disallowance of the expenses @ 20%. Considering this there is no such any specific finding for addition, the same addition amount of Rs.953,484/- is liable to be deleted. Reopening of assessment u/s 147 - We find there is no infirmity in the order of the ld. CIT(A). The reopening of assessment u/s 148 is proper and as per the law. In the result the appeal of the assessee is dismissed.
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