TMI Blog2018 (5) TMI 1075X X X X Extracts X X X X X X X X Extracts X X X X ..... 377; 3,90,137/- remains unexplained and to that extent the addition made by the AO u/s 68 was sustained. There is nothing on record to controvert the said findings of the ld CIT(A). - Decided against assessee. Disallowance of various expenses - CIT(A) while confirming the said disallowance held that the telephone and travelling expenses do have an element of personal expenses and he therefore, confirmed the same - Held that:- No infirmity in the said findings of the Ld. CIT(A) and the same is hereby affirmed. - Decided against assessee - ITA No. 959/JP/2017 - - - Dated:- 27-3-2018 - SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM Assessee by : None Revenue by : Smt. Seema Meena ( JCIT ) ORDER PER: VIKRAM SIN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have agricultural land in their individual names and have claimed that the source of partner s capital is from the sale of agricultural produce. The AO, however, rejected the claim of the assessee for the reasons that no agricultural income has been declared in their individual tax return filed by the respective partners. During the course of appellate proceedings, the Ld. CIT(A) has given a finding that there is not dispute with regard to holding of agricultural land in the individual names of the partners. The Ld. CIT(A) has also taken note of the fact that the partners have given confirmations and have also filed Jamabandi and the proof of sale of agricultural produce along with anaaj mandi vouchers during the assessment proceeding. Rega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the result, Ground nos. 1 2 of the assessee s appeal are dismissed. 4. In ground no. 3, the assessee has challenged the action of the Ld. CIT(A) in sustaining the disallowance of ₹ 12,330/- out of ₹ 40,660/- made by the AO on account of various expenses. The Ld. CIT(A) while confirming the said disallowance held that the telephone and travelling expenses do have an element of personal expenses and he therefore, confirmed the same. We do not see any infirmity in the said findings of the Ld. CIT(A) and the same is hereby affirmed. In the result, ground no. 3 of the assessee s appeal is dismissed. 5. In the result, appeal of the assessee is dismissed. Order pronounced in the open Court on 27/03/2018. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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