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

3. For that the CIT (Appeal) erred in passing ex-parte order confirming disallowance & additions of Rs. 15,253 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

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

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