What did the Tribunal hold?

The Tribunal held that the amount voluntarily disallowed by the assessee should be excluded from the AO's computation. It further reduced the disallowance to 50% of the remaining expenses, considering the peculiar facts of the case.

The assessee declared income from various sources, including profession. The Assessing Officer (AO) observed that expenses claimed for professional income were excessive and disallowed 75% of certain expenses. The CIT(A) reduced this disallowance to 70%.

What were the issues?

Whether the AO correctly computed the disallowance of expenses without considering the voluntary disallowance made by the assessee, and what is the appropriate percentage of disallowance for expenses lacking sufficient evidence.

Abhay Mahadeo Nalawade vs JCIT | ITAT Pune 2018

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHADHURY

For Appellant: Shri C.H. Naniwadekar

For Respondent: Shri Sudhendu Das

आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: अ�ेिषत आदेश आदेश आदेश 1. अपीलाथ� / The Appellant; 2. ��यथ� / The Respondent; 3. आयकर आयु�(अपील) / The CIT (Appeals)-3,Pune 4. The Pr.CIT -4, Pune िवभागीय �ितिनिध, आयकर अपीलीय 5. अिधकरण, पुणे “बी” / DR ‘B’, ITAT, Pune; 6. गाड� फाईल / Guard file. // True copy // आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार

// True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

ITA No.312/PUN/2017 Abhay Mahadeo Nalawade

Date 1. Draft dictated on 20-12-18 Sr.PS 2. Draft placed before author 20-12-18 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *

ABHAY MAHADEO NALAWADE,PUNE vs. JOINT COMMISSIONER OF INCOME TAX, PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments