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

253 i.e 10% of Freight Outward Expenses Rs.1,52,533/- of M/s Khan Brothers discussed, disallowed and added as per Para B of the order passed by Ld. assessing officer in passing order based on adhoc, presumption, surmise, inference and ignoring facts and circumstances of the case. 4. For that the CIT (Appeal) erred in passing ex-parte order confirming

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

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