SABBIR KHAN,JAIPUR vs. ACIT, JAIPUR

ITA 977/JPR/2016Status: DisposedITAT Jaipur10 April 2017AY 2013-145 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found no basis for the 50% disallowance by the CIT(A) and noted that similar expenses were allowed in past years. The Tribunal directed the Assessing Officer to delete the disallowance on sale promotion expenses.

What were the facts?

The Assessing Officer made disallowances on sale promotion, traveling, telephone, and business expenses. The CIT(A) partly allowed the appeal, restricting the sale promotion disallowance to 50% and confirming others.

What were the issues?

Whether the disallowance of sale promotion expenses was justified, especially when similar expenses were allowed in previous years and the CIT(A) applied an arbitrary 50% restriction.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, JAIPUR

Before: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 977/JP/2016

For Appellant: Shri S.L.Poddar (Advocate) jktLo dh vksj ls@

आदेश की प्रतिलिपि अग्रेषित@ब्वचल वf जीम वतकमत वितूंतकमक जवरू

The Appellant- Shri Sabbir Khan, Jaipur 2. The Respondent –The ACIT, Circle-5, Jaipur. 3. The CIT(A). 4. The CIT, 5. The DR, ITAT, Jaipur 6. Guard File (ITA No. 977/JP/2016)

vkns'kkuqlkj@ By order,

सहायक पंजीकार@ Aेेपेजंदज. त्महपेजतंत

5 ITA No. 977/JP/2016 Shri Sabbir Khan, Jaipur.

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