RUSHATAM KHAN,PURNEA vs. ACIT, CIRCLE-3, PURNEA

In the result, both the appeals of the assessee for AYs 2013-

Bench: Sri Manish Borad & Sri Sonjoy Sarma

23,730/-. 2. For that the CIT (Appeal) erred in passing ex-parte order confirming disallowance & additions of Rs. 12,578/- i.e. 10% of direct expenses Rs.1,25,780/- of M/s Khan Brothers discussed, disallowed and added as per Para A of the order passed by the Ld. assessing officer in passing order based on adhoc, presumption, surmise, inference

RUSHATAM KHAN,PURNEA vs. ACIT, CIRCLE-3, PURNEA

In the result, both the appeals of the assessee for AYs 2013-