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TMI Blog2020 (1) TMI 1542X X X X Extracts X X X X X X X X Extracts X X X X ..... elf made and hand written- HELD THAT:- CIT (A) has upheld the findings of the AO by noting that the assessee was unable to substantiate that the entire expenses were wholly and exclusively for the purpose of business and details like log books etc for vehicles, telephone were not available. The fact remains that this disallowance has been made on a lump sum basis/ad hoc basis without bringing o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al is preferred by the Assessee against order dated 14.09.2017 passed by the Ld. Commissioner of Income Tax (Appeals)-17, New Delhi {CIT (A)} for assessment year 2013-14. 2.0 The brief facts of the case are that the return of income was filed declaring an income of ₹ 29,86,930/- which was subsequently revised at ₹ 2,43,17,680/-. The assessee s case was selected for scrutiny under CA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the lump sum disallowance by the Ld. CIT (A). 3.0 At the outset, the Ld. Authorised Representative (AR) submitted that the impugned disallowance has been made on a lump sum basis without pointing out specific defects in the accounts and records of the assessee and further that the Ld. CIT (A) has also upheld the disallowance on the same ground. It was submitted that it is settled law that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lf made and hand written. Therefore, to protect the interest of Revenue a lump sum amount of ₹ 10,00,000/- was to be disallowed. The Ld. CIT (A) has upheld the findings of the AO by noting that the assessee was unable to substantiate that the entire expenses were wholly and exclusively for the purpose of business and details like log books etc for vehicles, telephone were not available. Howe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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