Estimated addition without any basis cannot be sustained

Last updated: 29 September 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
The grounds raised read as under:- “1. On the facts and circumstances of the case, the order passed by the Ld. Commissioner of Income Tax (A) is bad both in the eye of law and on facts. 2(i) On the facts and circumstances of the case, the Ld. Commissioner of Income Tax (A) has erred both on facts and in law in confirming the adhoc disallowance of an amount of ` 1,69,940/- on account of travelling expenses. ii) That the above said disallowance has been confirmed despite the fact that the same has been made on an adhoc rate of 10% without there being any basis for the same. 3 (i) On the facts and circumstances of the case, the Ld. Commissioner of Income Tax (A) has erred both on facts and in law in confirming the disallowance @10% of the total expenditure without pointing out specific expenditure not eligible for deduction is bad in l aw.

Citation :
Tripat Kaur, A-29, Friends Colony-East,New Delhi – 110 065 (PAN: AAAPK8020A) (Appellant) Vs. ACIT, CIR. 22(1), NEW DELHI (Respondent)