TMI Blog2019 (11) TMI 1398X X X X Extracts X X X X X X X X Extracts X X X X ..... ee u/s 145(3) and thereafter by best judgment assessment u/s 144 of the Act. Here in this case, the AO has not passed any order u/s 144 - AO thus without rejecting the books of account of the assessee has gone for estimation on suspicion and conjectures that the assessee may be inflating its expenses. While scrutinizing the expenditure if the expenses claimed are not having any nexus to the bus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment year 2012-13, is directed against the order passed by the Commissioner of Income Tax (Appeal)-9, Kolkata in appeal no. 71/CIT(A)-9/Cir-31/2015-16/Kol, which in turn arises out of an assessment order passed by the Assessing Officer u/s 143(3) of the Income Tax Act, 1961 (in short the Act ) dated 19/03/2015. 2. At the time of hearing none appeared on behalf of assessee in spite of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Assessing Officer of 100% of consultancy charges on estimate amounting to ₹ 2,50,000/- which is bad in law. 3. That in the facts and circumstances of the case, the ld. CIT(A) erred in confirming the disallowance made by the ld. Assessing Officer on estimate on lump sum amount of ₹ 3,00,000/- in respect of conveyance charges, miscellaneous charges and salary which is bad in law and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without rejecting the books of account of the assessee has gone for estimation on suspicion and conjectures that the assessee may be inflating its expenses. While scrutinizing the expenditure if the expenses claimed are not having any nexus to the business of the assessee or if there is deficiency in the vouchers or there is no bills supporting the incurrence of an expenditure, at the most expens ..... X X X X Extracts X X X X X X X X Extracts X X X X
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