9911796707
TMI Blog2022 (4) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... categorical finding has been recorded that the assessee accepted such an order and did not agitate it in further appeal before the Tribunal. Admittedly, the expenses under the head Labour Charges, both - Others and Job work , were not properly supported by vouchers. Considering the entirety of the facts and circumstances of the instant case, we are satisfied that the disallowance sustained by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were not properly vouched and were made on the basis of self-prepared vouchers, we are satisfied that the AO was justified in invoking the provisions of section 145(3) of the Act. This ground fails. Assessee appeal is dismissed. - ITA No. 198/PUN/2019 - - - Dated:- 20-4-2022 - SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Assessee by : None R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur charges was made at ₹ 7.38% for similar reasons, which got confirmed in the first appeal. Considering the entire facts, the AO made disallowance for a sum of ₹ 10,37,688/- at 10%. The ld. CIT(A) reduced the disallowance to 7.38%. Aggrieved thereby, the assessee has come up in appeal before the Tribunal. 4. We have heard the ld. DR and gone through the relevant material on record. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of ₹ 2,67,160/- made by the AO out of various expenses. The AO observed that the assessee incurred certain expenses, like, Telephone, Travelling, Factory expenses, Machine maintenance, Petrol expenses, Vehicle repair etc., which were not properly supported by vouchers. Taking a cue from the A.Yrs. 2005-06, 2006-07 and 2008-09, the AO made disallowance at 10% of such expenses at ₹ 2, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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