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TMI Blog2016 (5) TMI 1270X X X X Extracts X X X X X X X X Extracts X X X X ..... nafter referred to as "the Tribunal") in ITA No. 763/CHD/2011, for the assessment year 2007- 08. The appeal was admitted by this Court vide order dated 29.4.2014 for determination of the following substantial questions of law:- (i) Whether under the facts and circumstances of the case, the Tribunal order is sustainable while making estimated additions, overlooking the provisions of Section 145, and returning unreasonable findings being dehors to the 'material facts' containing 'material particulars'? (ii) Whether under the facts and circumstances of the case, the Tribunal conclusions are unreasonable, to the 'material on record', being even in apposite the assessment order and CIT (A) order? 2. The facts necessa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted written pleadings dated 3.9.3009 (Annexure A-6) before the Assessing Officer. The Assessing Officer vide assessment order dated 3.12.2009 (Annexure A-7) under Section 143(3) of the Act computed the income at Rs. 8,83,740/- after disallowing commission paid amounting to Rs. 2,00,000/- besides other disallowances. Feeling aggrieved by the order, Annexure A-7, the assessee filed an appeal dated 1.1.2010 (Annexure A-8) before the Commissioner of Income Tax (Appeals) [for brevity "the CIT(A)"]. The assessee also submitted written pleadings dated 25.1.2011 (Annexure A-9). The CIT(A) vide order dated 18.3.2011 (Annexure A-10) partly allowed the appeal. However, the disallowance of Rs. 2,00,000/- on account of claim for commission paid was ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-dealers on sub-franchise as per sale voucher attached. On perusal of some bills filed by the assessee during the assessment proceedings, it was noted that the same do not bear the complete address of the retail customers/sub dealers, for example bill no. 4877 dt. 19.01.2006 is in the name of Shri Raj Kumar Samna, B. No. 5018 dated Nil is in the name of Tanisk Singla, Sirhind, B. No. 4992 dt. 21.10.2006 is in the name of Aggarwal Enterprises, Patiala etc. The AO stated that address given in these bills are totally incomplete and parties cannot be located in such big town/cities without complete address. Moreover, the payments on these bills have been shown as received in cash. In view of these discrepancies in all most all the bills, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommission. The assessee claims to have maintained stock register. 7. We find merit in the claim of the assessee. In the entirety of the facts and circumstances of the present case before us, in order to pluck any leakage of the Revenue, we restrict the disallowance to Rs. 50,000/-. Ground No.1 raised by the assessee is, thus, partly allowed." 9. The examples were taken of certain bills bearing No. 4877 dated 19.1.2006 in the name of Shri Raj Kumar Samna, No. 5018 dated 'nil' in the name of Tanisk Singla, Sirhind, bill No. 4992 dated 21.10.2006 in the name of Aggarwal Enterprises, Patiala etc. where complete addresses of the retail customer/sub dealers had not been mentioned so that the same could be verified and it was also rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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