Deepak Kumar Rathi Vs, ITO, Kanker

Parties Involved

Facts Summary

Deepak Kumar Rathi, engaged in the business of running a rice mill, filed an income return for the assessment year 2012-13 declaring an income of Rs.8,66,060/-. His case was selected for scrutiny assessment under section 143(2) of the Income-tax Act, 1961. The Assessing Officer passed an order under section 143(3) on 25.03.2015 disallowing certain expenses claimed by the assessee, leading to an increased income of Rs.11,29,956/-. The assessee appealed against this order to the Commissioner of Income Tax (Appeals) and subsequently to the Income Tax Appellate Tribunal. The Tribunal dismissed the appeal, upholding the disallowances made by the Assessing Officer.…

Legal Issues

• 1. Disallowance of Rs.51,220/- out of Car, Mazda & Motorcycle Expenses
• 2. Disallowance of Rs.44,770/- out of Mazda Maintenance expenses
• 3. Disallowance of Rs.12,900/- out of motorcycle expenses
• 4. Disallowance of Rs.1,11,011/- out of mill machinery repairing expenses

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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