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4. Aggrieved by additions made assessee preferred appeal before Ld. CIT(A), who deleted the additions and granted substantial relief to assessee.

5. Aggrieved by order of Ld. CIT(A), revenue is in appeal before us now. However, it has been submitted that in terms of additions that has been confirmed by Ld. CIT(A) assessee is not in appeal.

6. At the outset Ld. DR has submitted that assessee has not substantiated with any bills and vouchers in respect of expenditure claimed. Ld. DR submitted that audit report conducted by internal auditors, expresses various irregularities in the books of accounts maintained by assessee. He submitted that turnover has decreased but carriage expenses has increased. Ld. DR further submitted that there was no details that were produced before internal auditors regarding commission and discount received from Tata Motors by assessee. Ld. DR submitted that assessing officer has rightly added difference in the commission and discount as compared to previous year to income of assessee. In respect of sundry creditors Ld. DR submitted that assessee has not been able to establish the credit entries in books of accounts and has not given any details regarding creditors. He submitted that assessing officer was right in not considering such advances as real and genuine and creditworthy. He submitted that assessee has shown liability towards vehicle amounting to Rs.68,01,864/- but has not supplied vehicles as according to him vehicles were available in closing stock of assessee.