2010 (6) TMI 799

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tter of assessment made by the AO u/s 143(3) of the Income-tax Act, 1961 (the Act) for Asstt. Year 2005-06. 2. Various grounds of appeal raised by the assessee are directed against CIT(A) s order in disallowing of expenses of ₹ 4,32,076/-, being 1/3rd of the total expenses of ₹ 12,96,230/- incurred by the assessee on following accounts: (i) Establishment .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e course of assessment proceedings, the assessee submitted before the AO that supporting vouchers of the expenses were not readily available with the assessee as they were missing from the assessee s premises. For similar reasons, the learned CIT(A) confirmed the AO s action. 5. Hence, the assessee is in appeal before us. 6. In the present case, the assessee is a partnership firm. The assess .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ails of repair and maintenance was furnished with the name of the person to whom the charges were paid on account of cost of material, labour charges and other miscellaneous items. The extract from the ledger accounts of staff welfare etc were also submitted. In the staff welfare, the food allowances given to various employees per month have been detailed out. All telephone expenses have been paid .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X