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TMI Blog2021 (12) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... R PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals] - 16, New Delhi dated 30.10.2017 pertaining to assessment year 2013-14. 2. The substantive grievances of the assessee read as under: 1. That on the facts and in the circumstances of the case and the legal position, the ld CIT (As) has erred in confir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eral expenses and staff welfare expenses. 4. During the course of scrutiny assessment proceedings, the Assessing Officer noticed that the assessee has debited and claimed packing expenses of Rs. 1,26,74,322/- in the profit and loss account. The assessee was asked to explain the nature of such expenses and to explain as to why the cash payment was made for such expenses. 5. In its reply, the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng and stationery totaling to Rs. 2,18,19,181/-. 8. The assessee was asked to explain the expenses in light of provisions of section 194C of the Act. 9. In its reply, the assessee stated that these expenses have been paid to petty labourers on which no TDS is liable to be deducted u/s 194C of the Act. 10. The explanation of the assessee did not satisfy the Assessing Officer who made an adhoc di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Rs. 2 lakhs and 1/10 disallowance out of telephone and conveyance is concerned, the same was confirmed by the ld. CIT(A). 13. Before us, the learned counsel for the assessee vehemently stated that the assessee is maintaining regular books of accounts which were subject to audit and no adverse inference has been drawn by the auditors. Entire additions have been made on adhoc basis and, therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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