Walchand Hindustan Ltd. (Formerly ... vs The Asst. Cit [Alongwith Int. T.A. Nos. ... on 7 February, 2006
9. We have heard the respective parties, perused the materials available on record.
We find that the Learned AO in his order observed that many of the bills do not bear
truck number or name of drivers whereas the First Appellate Authority in the order
impugned observed that no proper bills or vouchers were presented by the assessee from
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ITA No.525/Ahd/2017
Om Construction Co. vs. ACIT
Asst.Year - 2012-13
which the details of truck number or the driver's name or goods transported was evident.
It also appears from the records that the transportations expense for the year under
assessment has decreased @ 1.50% in comparison with the preceding assessment year
fact of which was also brought to the notice of the First Appellate Authority by the
assessee as it appear from the order impugned as already been argued by the Learned
Representative of the assessee before us. We find that merely because some of the
vouchers do not bear the truck number or driver's name the expenses cannot be termed as
ingenuine in the present facts and circumstances of the case. Furthermore, the details
whereof as given before the Learned CIT(A) or the necessity as explained for such
expenses incurred by the assessee totally cannot be brushed aside. We, therefore, taking
into consideration the expenses being really small amount we restrict the disallowance to
the tune of Rs. 40,000/- only.