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TMI Blog2018 (9) TMI 2145X X X X Extracts X X X X X X X X Extracts X X X X ..... uestionnaire issued by the AO and has also produced books of account along with bills and vouchers, which were test checked. When all these documents were there before the Department, asking for further presentation of these documents before the CIT(A) seems to be a meaningless exercise. The power of the ld. CIT(A) being co-terminus with that of the AO has also not gone into the merits of the case regarding disallowances and has summarily disposed of the appeal confirming the additions made by the AO - We take guidance from the decision of J.J. Enterprises [ 2001 (9) TMI 6 - SUPREME COURT] wherein it has been categorically held that addition to the income of the assessee made on the basis of pure guess work was unsustainable. In the instant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inciples of natural justice. 2. Briefly the facts of the case are that assessee is a partnership firm and is engaged in the business of trading of HSD Mobil Oil. Return for the relevant year was filed showing an income of Rs. 178280/. During the course of assessment proceedings, in response to statutory notices issued on the assessee by the Assessing Officer under section 142(1) and 143(2) of the Act, assessee attended from time to time and furnished replies and necessary details to the queries raised by the Assessing Officer in the questionnaire and subsequent queries during the assessment proceedings and also produced books of account along with bills and vouchers which were test checked. Assessment was completed under section 143(3) with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... count and vouchers for re-verification and re-estimation of various disallowances and assessee has not produced them before the ld. CIT(A) and even ld. CIT(A) on other expenses had called for ledgers of various expenses, records, call registers, car logbook and since they were not produced before him, ld. CIT(A) confirmed all the additions made by the Assessing Officer. 4. The ld. A.R. of the assessee at the time of hearing vehemently argued that all the disallowances made by the Assessing Officer are on adhoc basis as the Assessing Officer has not specifically pointed out the expenses which are not verifiable and in the absence of conducting any specific enquiry before making addition, these disallowances acquires the character and nature ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis of guess work has added this amount to the income of the assessee. The ld. CIT(A), on the other hand, has confirmed these additions made by the Assessing Officer simply on the ground that books of account and vouchers were not produced before him. We have examined the case records and we find, as coming out from assessment order itself, that from time to time assessee has provided answer to the questionnaire issued by the Assessing Officer and has also produced books of account along with bills and vouchers, which were test checked. When all these documents were there before the Department, asking for further presentation of these documents before the ld. CIT(A) seems to be a meaningless exercise. The power of the ld. CIT(A) being co- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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