TMI Blog2015 (6) TMI 1231X X X X Extracts X X X X X X X X Extracts X X X X ..... 45(3) of the Act and without pointing out any defect in the labour charges, purchases and transport charges claimed, the AO cannot make any addition on adhoc basis. CIT(A) has also not taken care of this aspect. Without invoking the provisions of section 145(3) of the Act and without pointing out any defect in the books of account, no estimation of profit and no disallowance on account of expen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of accounts including bills vouchers were produced before the AO in course of assessment proceeding whereas adhoc disallowance was uncalled for. 2. That on the fact and circumstances of the case, the ld. CIT(A) erred in confirming the disallowance of ₹ 2,60,025/- out of sundry creditors confirming of which were filled the liability was paid back in the subsequent year. 3. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs in the absence of any evidence of the transactions in spite of the confirmation furnished by the assessee. The AO had also made disallowance of 10% of transport charges claimed to the extent of ₹ 34,848/-. 3.1. The ld. CIT(A) in fact sustained the disallowances on account of labour charges at ₹ 1,40,461/- and on account of sundry creditors sustained the disallowance of ₹ 2, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voking the provisions of section 145(3) of the Act and without pointing out any defect in the books of account, no estimation of profit and no disallowance on account of expenses can be made and accordingly addition made by the AO are directed to be deleted. Accordingly the order of the ld. CIT(A) is also reversed to the extent of the additions so sustained. Thus all the grounds of assessee s appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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