Anil Daga v. ITO

Parties Involved

Facts Summary

The assessee, Shri Anil Daga, engaged in the wholesale trading of cotton seed cake and other commodities, filed his return of income for the assessment year 2014-15 declaring a total income of Rs.8,91,000/-. The case was selected for scrutiny, and the Assessing Officer issued notices under sections 129 and 142(1) of the Income-tax Act, 1961. The Assessing Officer disallowed certain transportation expenses and commission expenses, leading to an assessment order determining the total income at Rs.1,30,66,774/-. The assessee appealed against the assessment order, which was dismissed by the Commissioner of Income Tax (Appeals). The assessee then appealed to the Income Tax Appellate Tribunal, challenging the disallowances.…

Legal Issues

• 1. Whether the entire transportation expenditure could be disallowed merely because certain Form No. 402 entries could not be verified from the online records of the Commercial Tax Department.
• 2. Whether the disallowance of commission expenditure could be sustained.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

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