2016 (12) TMI 416

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the order passed by the Commissioner (Appeals). The order of the Tribunal is wholly without any reason. In view of the above, the order of the Tribunal is set aside and the order of the Commissioner is confirmed wherein held there is absolutely no basis for the estimates. No bills or vouchers have been collected from the person's concerned to show that appellant showed less expenses under any h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... against an order of the Tribunal dated 13.10.2006 for the assessment year 1997-98. The question of law referred to is hereunder:- Whether, the Tribunal could have made addition of ₹ 3,33,651/- without reversing any finding recorded by the Commissioner of Income Tax (Appeals) deleting such addition? The facts of the case are that the addition had been made in the assessee's ret .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hat appellant showed less expenses under any head. The bills and vouchers enclosed with the rport are one, which have been produced by teh appellant to support his claim. No valid addition can be made on the basis of presumption, surmises or conjecture. the addition of ₹ 6,73,302/- has not been validly made and hence deleted. Thus, the Commissioner (Appeals) have given reasons for delet .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X