1976 (11) TMI 99

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..... The first contention therein is that the Appellate Assistant Commissioner has erred in not providing the opportunity of being heard, though the counsel was present at the time of hearing before the Appellate Assistant Commissioner. This contention has, however, not been pressed. 2. The next contention is against the disallowance of Rs. 10,500 against the shortages claimed by the assessee. The a .....

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..... asis and proper qunatitative details were maintained, there was no question of making any addition, more particularly because the shortage depends upon the conditions of weather. Since the assessee had purchased the cotton throughout the year, the cotton purchased in the rainy season and sold thereafter had reduced in weight. The assessee has also sold the goods in bags and bales and there was, th .....

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..... the wastage or shortage is decidedly more. But since the Income-tax Officer has not worked out the wastage or shortage month by month, such a big addition is not called for. Therefore, having regard to all the facts of the case, we reduce the addition by Rs. 5,000. 5. The next contention is against the disallowance of Rs. 1,500 each out of telephone and travelling expenses, the assessee is a reg .....

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..... owance of Rs. 1,500 out of telephone expenses for personal use by the partners is excessive. No doubt, the partners might have made use of the telephone for their personal purpose. In our opinion, here too a disallowance of Rs. 500 will meet the ends of justice. 6. The last contention is against the addition of Rs. 4,000 out of cartage and majoori account. The assessee claimed cartage and majoori .....

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..... sence of the vouchers the details of the expenses cannot be verified. But this is also a fact that the maintenance of vouchers is not possible. The assessee could at best get their thumb impressions on the vouchers prepared by it. But that will also not inspire the confidence. In this view of the matter, the disallowance sustained by the Appellate Assistant Commissioner is excessive. We accordingl .....

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