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TMI Blog2018 (4) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... M This is an appeal by the Revenue against the order dated 01.02.2013 of C.I.T.(A)-XXXVI, Kolkata relating to A.Y.2009-10. 2. Grounds of appeal raised by the revenue reads as follows :- "1. The Ld CIT (A) erred in allowing expenses to the extent of Rs. 27, 89, 928/- under the head salary &wages when the assessee failed to discharge his onus of proving the genuineness of the claim of expenditur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the net profit shown by the assessee was a sum of Rs. 4,16,549/-. The entity for whom the asessee acted as a labour contractor was L & T Ltd. The assesee had not produced books of accounts before the AO nor supporting evidence. The assessment was completed u/s 144 r.w.s. 145(3) (best judgment assessment ). The AO noticed from records that the assessee had claimed expenditure under the head 'Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f enhancement. 5. As far as the disallowance of expenses made by the AO was concerned the CIT(A) held that disallowance of 50% of salaries and wages was excessive and he restricted to 5% of the salaries and wages. 6. As far as disallowance of power and fuel expenses are concerned in the remand proceedings bills and vouchers were produced and hence disallowance made by the AO under this head was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons made before us, we set aside the impugned order and remit the matter to the file of Id. CIT(A) for deciding ground nos.1 and 2 of the assessee's appeal and thereafter, take up the other grounds on merits, if needed. We want to make it clear that no observation made in this order should be construed as rendering any decision on the merits of these two grounds which were not disposed of by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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