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TMI Blog2012 (12) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... egal and professional charges. 1.a.While doing so, the Ld. CIT.(A) failed to appreciate the fact that with respect to assessee's claim for rendering supervision services to its sister concern no details and documentary evidence supporting the expenditure has been furnished by the assessee: 2. On the facts and in the circumstances of the case and in law, the Id. CIT(A) has erred in deleting the disallowances of Rs. 36,74,422/ on account of payment of salary as expenses. 2.a. While doing so, the Ld. CIT.(A) failed to appreciate the fact that the assessee has neither carried out any business activity nor established the nexus of the said expenses. 3. The appellant prays that the order of the Ld.CIT(A) on the above ground(s) be set aside an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . On the facts and in the circumstances of the case and in law, the ld.CIT(A) erred in deleting the addition made in the assessee's case by following its own appellate order dt.2l.l2.20l0 in the case of R.M. Bhattad ignoring the fact that the decision of CIT(A) in this case is challenged and the same is subject matter of appeal before this Hon'ble Tribunal. 7. The appellant prays that the order of the CIT(A) on the above ground (s) be set aside and that of the Assessing Officer be restored. 8. The appellant craves leave to amend or alter any ground or add a new ground which may be necessary". ITA/2193/M/11-Hari Construction- 1."On the facts and in the circumstances of the case and in law, the ld.CIT(A) has erred in deleting the additio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee's case by following its own appellate order dt.21.12.2010 in the case of R.M. Bhattad ignoring the fact that the decision of CIT(A) in this case is challenged and the same is subject matter of appeal before this Hon'ble Tribunal. 7. The appellant prays that the order of the CIT(A) on the above ground(s) be set aside and that of the Assessing Officer be restored. 8. The appellant craves leave to amend or alter any ground or add a new ground Which may be necessary" ITA/2194/M/11-R.M.Bhattad- 1."On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the disallowance of salary of Rs. 1,42,40,864/- and wages of Rs. 2,52,00,000/-. 1.a. While doing so, the ld. CIT(A) failed to appreciate th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee and the sister concern and ignoring the fact that the said M/s. Seven Seas Mktg. Pvt Ltd is defunct company and no genuineness or nexus or reasonableness is established by the assessee. 7. On the facts and in the circumstances of the case and in law, the id. CITA) erred in deleting the disallowance of Rs. 14,37,765/- on account of freight charges ignoring the fact that assessee has failed to substantiate the expenses with supporting bills and vouchers. 8. On the facts and in the circumstances of the case and in law, the id CIT(A) erred in deleting the disallowance of unexplained expenditure u/s 69C of Rs. 15,76,255/- ignoring the fact that no supporting evidence were produced by the assessee before the A.O. and thereby admitting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and that of the Assessing Officer be restored. 4. The Appellant craves leave to amend or alter any ground or add a new ground which may be necessary" In the appeal 1107/M/11 filed by the assessee, below mentioned grounds were raised against the same order of CIT(A). 1. The ld. Commissioner of Income Tax (A) erred in confirming the treating Rs. 5,00,000/- as cash receipts received on account of and against marriage arrangements and thereby treating the same as cash credit u/s. 68 of the Income Tax Act, 1961. 2. The ld. Commissioner of Income Tax (A) erred in confirming and capitalizing the expenses incurred on purchase of pipes and added Rs. 5,33,570/- after deducting depreciation thereon of Rs. 43,262/- (5,76,832 - 43,262) to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the structure for exhibition and mandaps, had filed return of income on 31-10-2006 declaring total income of Rs. 73.41 Lakhs. Assessment was finalised on 31-12-2008 by the AO determining the income of the assessee at Rs. 5.96 Crores. 3. A survey action under section 133A of the Income Tax Act, 1961 (Act) was carried out in the office premises of the assessee Group 17-03-2006. During the survey action, it was found that the assessee had made huge cash expenses in respect of purchases, labour wages and salary paid to employees of its sister concerns. The assessee had maintained day to day cash book as well as books of account for all the transactions entered into every day as the day to day transactions were of huge volume. 3.1 D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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