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TMI Blog1979 (6) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... of the account made on total addition of Rs. 29,200 in respect of inflation of purchases and unproved transport charges. Against this order of the ITO the assessee appealed before the learned AAC. The learned AAC confirmed the disallowances made by the ITO and dismissed the appeal. Being aggrieved with the order of the AAC the assessee has now come up in appeal before us. 3. We have perused the order of the ITO. At the time of scrutiny of books of account produced by the assessee the ITO detected the following defects in the purchase invoices: "1. Bill No. 994 dt. 29th Jan., 1973 by M/s Society Iron Traders, Kanpur in favour of M/s Kamta Pd. Ramkrishna Rewa/M/s Glolite Iron Industries, Rewa has been enhanced by Rs. 10,000. Actual purc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ners pleaded ignorance of purchases having been shown at inflated figures and denied that none of them had altered the figures in the purchase memos. In view of the defects detected by the ITO the explanations of the assessee and its three partners were rejected by the ITO and the entire amount of Rs. 27,000 which was the actual inflated amount in the bills mentioned above was added as income of the assessee. Further, the ITO also made an addition of Rs. 2.200 in respect of transport charges which was not supported by any evidence. 4. At the time of hearing of the appeal Shri H.S. Shrivastava submits before us that the profit shown by the assessee is more reasonable in comparison with the results disclosed by other assessees. It is submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd by the learned counsel of the assessee is an after thought. It is submitted that even if this relate to on money the assessee could have claimed separately. The claim of allowing on money as a deduction is a separate question. In this case the assessee had inflated the purchases by making alterations in the purchase memos by overwriting. It is also submitted that the ITO took a pain to summon the parties from whom purchases were made by the assessee in respect of these four purchases. The original bills were scrutinised by the ITO and it was noticed that the total amount in these four original bills were less than the amount mentioned in bills produced by the assessee before the ITO. From these facts, it is submitted by the learned Depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing deduction in respect of payment of on money in this case does not arise. It is true that the payment in respect of on money cannot be supported by any evidence. In other words, there cannot by any direct evidence in support of payment of on money. In such cases it is the duty of the assessee to prove the payment of on money by circumstantial evidence. In this case even the circumstantial evidence are not forth-coming. In view of these, we are unable to agree with the learned counsel of the assessee on this point of payment of on money. The interpolation which was done in this case deliberately is a grave offence and the assessee cannot escape the consequence on this account. Further, statement of the learned counsel that the profit di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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