TMI Blog2019 (10) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... sue of deduction to the file of the A.O. to verify the correctness of the claim if it is found that assessee has rightly claimed deduction u/s 80IA of the Act and has been allowed in subsequent years. Assessing officer would allow deduction as claimed by the assessee u/s 80IA of the Act. This ground of the assessee s appeal is allowed for statistical purposes. Disallowance of the expenses on adhoc basis - A.O. disallowed this expenditure on adhoc basis on the basis that bills and vouchers and supporting documents were not found proper and were not made under the head of these expenses - HELD THAT:- We find merit into the contentions of the Ld. Counsel for the assessee that there is a sweeping observation by the authorities below. No sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses incurred on account of Postage, Telegram and Telephone Expenses. iii. ₹ 50,000/- out of expenses incurred on account of General Expenses. That on the facts and in the circumstances of the case, the above adhoc disallowances made without pointing out any defect in the claim of the appellant, are wrong and are prayed to be deleted. 3. That the appellant craves leave to add, to alter, amend, modify, substitute, delete and/or rescind all or any of the grounds of appeal on or before final hearing, if necessity so arises. 2. The facts giving rise to the present appeal are that case of the assessee was picked up for scrutiny assessment and the assessment u/s 143(3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Therefore, the claim made during the course of assessment would not be admissible and hence the authorities below have rightly rejected the same. 5. We have heard the rival submissions, perused the materials available on record and gone through the orders of the authorities below. Undisputedly, the claim of deduction u/s 80IA of the Act has been allowed in the subsequent years. Ld. CIT(A) rejected the claim on the basis that A.O. has not made any disallowance. The assessee himself while filing the return of income offered the same for tax. The assessee has relied upon various case laws. The judgement of the Hon'ble Supreme Couirt rendered in the case of CIT Vs. Mahalakshmi Sugar Mills Ltd. 58 CTR 138 to buttress the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erated the submissions as made in the written synopsis. The submissions of the assessee are as under: 7. Ld. D.R. opposed these submissions. 8. We have heard the rival submissions, perused the materials available on record and gone through the orders of the authorities below. The A.O. disallowed this expenditure on adhoc basis on the basis that bills and vouchers and supporting documents were not found proper and were not made under the head of these expenses. The Ld. CIT(A) confirmed this addition by observing as under: 4.2 The A.O. made the addition on the ground that supporting bills and vouchers were not found proper. It is obligatory on the part of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
