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After taking into account of Judicial pronouncements relied by Ld. AR that the ad hoc addition is not permissible, I hereby delete the addition of Rs. 10,00,00,000/- made by the assessing officer. I will deal with specific disallowance made by assessing officer in subsequent ground of appeal. Accordingly this ground of appeal is allowed."

81. In our considered opinion, no trading addition could have been made unless defects are pointed out in the books of accounts or method of accounting followed by the assessee and those books of account are rejected by the Assessing Officer. Merely, on the ground that the ratio of the certain expenses as compared to turnover has increased or decreased, cannot be ground for rejection of books of accounts. In view of these circumstances, we are of the opinion that finding of the Ld. CIT- A on the issue in dispute is well reasoned and comprehensive and no interference on our part is required. Accordingly, ground No. 1 of the appeal of the Revenue is dismissed.