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TMI Blog2017 (12) TMI 1530X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. By this appeal under section 260A of the Income Tax Act, 1961 (hereinafter referred to as the "Act"), the appellantrevenue has challenged the order dated 12.5.2017 made by the Income Tax Appellate Tribunal, "B" Bench, Ahmedabad (hereinafter referred to as the "Tribunal") in ITA No.1904/Ahd/2012, by proposing the following question, stated to be a substantial question of law. "Whether on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of bills, vouchers, etc. were not produced for verification. He further observed that the assessee had deducted sales tax expenses of Rs. 60,10,179/-, but could not prove the correctness of such expenses. According to him, the assessee had failed to provide bills/vouchers to prove the genuineness of the truck/car repairing expenses. The Assessing Officer was of the view that in the absence of suff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer, there was no question for estimating the net profit of the assessee. The revenue carried the matter in further appeal before the Tribunal, but did not succeed. 4. Mrs. Mauna Bhatt, learned senior standing counsel for the appellant, assailed the impugned order by reiterating the reasoning adopted by the Assessing Officer in the assessment order. 5. As can be seen from the order passed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copies of bills and vouchers for carting expenses and truck and car repairing expenses etc. were furnished. The assessment order came to be passed on the same date i.e. 19.12.2011 by observing that certain details were not produced. In the light of the above discussion, AO's observation that certain details were not produced turns out to be factually incorrect. As seen from the assessment order, A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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