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TMI Blog2021 (2) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... y under section 143(3) of the Act. If such is the fact situation, the Assessing Officer was bound to scrutinize the documents produced and frame an assessement by granting/refusing eligible/ineligible deduction. We find that the AO has made observation that the vouchers are self made/hand written and some vouchers are not produced. This in our opinion appears to be a vague statement. This finding has been recorded by the Assessing Officer with regard to the amount claimed by the assessee as expenses towards transport charges. Given the nature of the industry, we can take judicial notice of the fact that always computer generated vouchers may not be issued by the transporters unless they are an organization owning a large fleet. If the As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /the Assessing Officer has possessed the power within the scope of section 143(3) Income Tax Act, 1961 for making adhoc disallowance of expenses despite the availability of the audited financial statements? 2.Whether the Respondent/the Assessing Officer is empowered/justified in ignoring the incurring of expenses through proper banking channel after complying all statutory prescriptions on the wrong presumption of non production of few bills and vouchers pertaining to the expenses incurred and disputed in completing the assessment u/s. 143(3) of the Income Tax Act, 1961? 3.Whether the Appellate Tribunal is correct in re-estimating the adhoc disallowance of expenses without noticing the judicial trend on the power of the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- towards expenditure on account of the weighing and unloading charges. The Assessing Officer held that some of the vouchers were hand made and some vouchers were not available and hence 20% of the expenses was disallowed and added back to the returned income. Further, in the profit and loss account, the assessee claimed expenses towards transport charges to the tune of ₹ 2,93,46,961/-, for which bills were directed to be submitted and on verification of the bills, the Assessing Officer held that the vouchers were self made/hand written and some vouchers are not produced. Therefore, 10% of the expenses claimed by the assessee was disallowed and added back to the returned income. Thus, the assessment was completed under section 143 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... details and documents called for by the Assessing Officer was furnished by the assessee which has been admitted by the Assessing Officer. In such circumstances there was no reason for an adhoc disallowance by the Assessing Officer. In support of their contention that adhoc disallowance should not be made, the assessee referred to the decision of the Delhi Tribunal in the case of ACIT vs. Ganpati Enterprises Limited, I.T.A.No.6112 (Delhi) of 2012 dated 15.02.2013 and the decision of the Lucknow Bench of the Tribunal in the case of Mukesh Kumar Mahawar vs. the Income Tax Officer (ITA.No.615/LKW/2014 dated 16.09.2015) . With these submissions, the assessee prayed for deleting the adhoc disallowances. 5.Subsequently, another applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... granting/refusing eligible/ineligible deduction. We find that the Assessing Officer has made observation that the vouchers are self made/hand written and some vouchers are not produced. This in our opinion appears to be a vague statement. This finding has been recorded by the Assessing Officer with regard to the amount claimed by the assessee as expenses towards transport charges. Given the nature of the industry, we can take judicial notice of the fact that always computer generated vouchers may not be issued by the transporters unless they are an organization owning a large fleet. If the Assessing Officer had any doubt with regard to the genuinity of any one of the vouchers produced he could have drawn sample vouchers and called upon the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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