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TMI Blog2000 (4) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... )(a) and in that view directed the Assessing Officer to delete the said disallowances by passing order under section 154 of the Income-tax Act, 1961." 2. The facts of the case are that the assessee filed its return of income showing loss of Rs. 19,72,210. This was processed under section 143(1)(a) in which addition of an amount of Rs. 90,80,314 was made under section 40A(3) and the total income was thus determined at Rs. 75,84,700. It appears that Annexure VI of the Tax Audit Report enclosed along with the return was not there originally and that the Assessing Officer asked for a copy of the same from the Auditors concerned, got the same and found that the Auditors had mentioned an amount of Rs. 90,80,314 to be the aggregate amount of cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) noted that the Assessing Officer appeared to have called for the Annexure VI of the Tax Audit Report, especially from the earlier Auditors, which he was not justified to do. She was of the opinion that at best the Assessing Officer could have asked for certain clarifications or details from the assessee itself. The Commissioner (Appeals) also commented on the unsigned status of the aforesaid Annexure VI collected by the Assessing Officer and was of the opinion that this Annexure collected later on did not have any value towards processing the return. The Commissioner (Appeals) ultimately held that the Assessing Officer had gone beyond his jurisdiction firstly in making the addition under section 40A(3) in the prima facie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 55. We find ample force in this contention of the ld. counsel for the assessee. The Assessing Officer is certainly not within his powers to call for some informations which were not there before him along with the return, at the back of the Assessing Officer and to act upon the same and that too being an unsigned and unverified statement. 7. Again, we are of the view that even the presence of the Annexure VI along with the return originally, would not have made any difference to the situation. The Annexure VI merely lists the particulars of payments in excess of Rs. 10,000 made otherwise than by the crossed cheque or crossed Bank Draft. Although there is no doubt about the fact that this information is required to be furnished by the Aud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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