2015 (9) TMI 1677

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..... erial, the disallowances cannot be made. It was not for the AO to consider what ought to have happened in ideal circumstances. All that he was to see whether there were any inconsistencies in the claim made by the assessee, or whether the claim so made was devoid of supporting evidences. Clearly, that was not the case. There was thus no good reasons to reject the claim of deduction for brokerage and removal of hutments. Learned CIT(A) was thus quite justified in giving the impugned relief. We approve the relief so granted by the ld. CIT(A) and decline to interfere in the matter.
Mr. Pramod Kumar AM And Mr. Kul Bharat JM For the Appellant : P.L. Kureel For the Respondent : H.V. Vora ORDER Per Pramod Kumar AM: 1. By way of this appeal .....

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..... payment for removal of hutment, the Assessing Officer brushed aside the documents, in support of the payment, and stated that "there should have been police complaint or any other civil suit to get the illegal occupant vacated" and that "the assessee has not tried to get the land vacated through legal means but paid simply ₹ 5,00,000/- which is not practical approach". The Assessing Officer further noted that "there is a possibility that the assessee might have taken cash from these people". It was in this background that the disallowances of brokerage of ₹ 3,12,500/- and hutment removal expenses of ₹ 5,00,000/- were disallowed. Aggrieved, assessee carried the matter in appeal before the ld. CIT(A) who deleted these disall .....

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..... to AO and filled before me. The appellant has paid ₹ 5,00,000/- through cheque on 01.06.2007. At the time of payment the Appellant made an agreement with those 4 persons and the said agreement is also notarised and filled before me. It is also submitted before me that even Ahmedabad Municipal Corporation has also issued direction to remove hut on above land before issuing no objection in respect of land. This proves beyond doubt that the land was occupied by hutment. Copy of notice issued by Ahmedabad Municipal Corporation is filled before Assessing Officer and is also filled before me. In connection with observation of Assessing Officer for registration of document, it is argued that registration is not compulsory for such document a .....

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