2015 (9) TMI 1697

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..... ar expense, he may make necessary verification and also to point out defect in the books of account, but ad hoc disallowance should not be made by making general observation. In the instant case, since ad hoc disallowance is made by making general observation, we do not find any merit in the addition made by the Assessing Officer. We accordingly delete the addition made on ad hoc basis after setti .....

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..... he expenses claimed by the assessee are not fully verifiable, as no vouchers have been produced in respect of few expenses for verification. The ld. counsel for the assessee has further contended that if the Assessing Officer is not satisfied in a particular item of expenses, he could have made disallowance of the same after making verification, but ad hoc disallowance is not permissible under the .....

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