9911796707
TMI Blog2012 (7) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... iologist). He returned his income for the year on 24-10-2005 at Rs. 8,76,251/-, disclosing consultancy receipt from the hospital to which he was attached (at Rs. 21.30 lacs) as well as from private diagnostic clinic (at Rs. 8.02 lacs). The net profit for the year before depreciation, amounting to Rs. 18.70 lacs, which worked to 63.56% (of the gross receipt), was observed by the Assessing Officer (AO) during the course of assessment proceedings to be at a decline of about 10% with reference to the profit for the immediately preceding year, being at about 73.27%. The assessee's books of account were examined and the assessment framed after making disallowances in respect of various sums aggregating to Rs. 1.40 lacs, assessing the total income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apart from those that are not allowable (Rs. 3390/-), have, it would appear, been disallowed on the ground that the same are not properly vouched. The Revenue doesn't doubt the actual incurring of the expenditure; it itself allowing the balance 75%. The expenditure incurred under the said head (tea expenses) for the preceding year/s has not been mentioned. We do not consider the assessee's claim as unreasonable, particularly considering that the incurring of the expenditure for most part is not doubted, as well as the nature of expenditure. We, therefore, restrict the disallowance to be extent of the sum not eligible for being allowed u/s. 37(1), i.e., Rs. 3,390/-. We decide accordingly. 4. The second ground is in respect of disallowance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the claimed sum on the same basis, i.e., personal as well as non-business user of the said vehicle/s. The same stood confirmed by the ld. CIT(A) on the same basis, though restricted the disallowance to 25%, i.e., the ratio at which he had confirmed the disallowance in respect of vehicle repair and maintenance, thus maintaining consistency. The assessee has wrongly stated in his ground that the disallowance has been confirmed at Rs. 15,404/-, i.e., as disallowed by the AO, the same being only at Rs. 12,837/-. 7. We have heard the parties and perused the material on record. The argument in support of the proportionate disallowance u/s. 38(2) by the Revenue is un-exceptional, even as the ld. CIT(A) has further scaled down the extent of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e basis; the assessee having been unable to improve his case before him in any manner. 9. We have heard the parties and perused the material on record. Before us, the assessee has made a plea of the said expenditure being at a fractional percentage of 1.68%, i.e., when reckoned with respect to the receipt of Rs. 18.52 lacs. We find no merit in the assessee's plea. The assessee has made a specific claim, and which has been disallowed for specific reasons. Further, there is no question of presumption when the claim is without any evidence. There are no details/particulars of the expenditure incurred. The date/s of travel, of the conferences, of the meetings attended, etc.; the mode of conveyance; the places/doctors (in contradistinction to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd perused the material on record. We find no infirmity in the orders of the authorities below; the primary facts being undisputed. We decide accordingly. 12. The sixth ground of the assessee's appeal is in respect of disallowance qua telephone and mobile expense, claimed in the sum of Rs. 54,071/-, 20% of which, i.e., Rs. 10,814/-, was disallowed on account of representing user for personal/non-business purposes. No details of the expenditure claimed were furnished by the assessee, and even asmuchas the place where the telephone is installed, though called for, not provided. The same stood confirmed by the ld. CIT(A) for the same reason/s. The primary facts being undisputed, we again find no scope for relief for the same reasons as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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