TMI Blog2018 (1) TMI 1538X X X X Extracts X X X X X X X X Extracts X X X X ..... vouchers - HELD THAT:- AO did not point out any specific voucher on which we was not satisfied and had made the addition on ad hoc basis. Before learned CIT(A), the assessee submitted that no defect was pointed out by the Assessing Officer in any of the vouchers and had relied on a number of case laws. CIT(A), on the basis of submissions, restricted the disallowance of 10% to 5% and also upheld a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f welfare, pooja expenses, postage, telegram telephone expenses etc. 2. At the outset, Learned A. R. submitted that the Assessing Officer had made ad hoc disallowances without pointing out any specific defect in the books of account or in the vouchers. It was further submitted that the books of account of the assessee were not rejected and therefore, without rejecting books of account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that no defect was pointed out by the Assessing Officer in any of the vouchers and had relied on a number of case laws. Learned CIT(A), on the basis of submissions, restricted the disallowance of 10% to 5% and also upheld a part of certain disallowances. The learned CIT(A) had also not cited any reason for partly confirming the additions and partly allowing the additions. In view of the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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