2015 (9) TMI 1697

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..... DAV: This appeal is preferred by the assessee against the order of the ld. CIT(A) on a solitary ground that the ld. CIT(A) has erred in confirming the ad hoc disallowance of Rs. 2.50 lakhs made by the Assessing Officer. 2. During the course of hearing, the ld. counsel for the assessee has invited our attention that the Assessing Officer has made ad hoc disallowance of Rs. 2.50 lakhs to the total .....

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..... e may make necessary verification and also to point out defect in the books of account, but ad hoc disallowance should not be made by making general observation. In the instant case, since ad hoc disallowance is made by making general observation, we do not find any merit in the addition made by the Assessing Officer. We accordingly delete the addition made on ad hoc basis after setting aside the .....

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