V SEETHARAMAN,VILLUPURAM vs. ACIT, VILLUPURAM CIRCLE, VILLUPURAM

In the result, the appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.229/Chny/2019 िनधा"रण वष" /Assessment Year: 2015-16

disallowed 5% of the expenses on the ground that non submission of bills and vouchers. It is an admitted fact that the assessee has not maintained books of accounts for that the assessee has filed a detailed submission before the A.O as well as Ld. CIT(A). When the assessee is not maintained the books of accounts, the question