Appeal not Justified if there is Lack of Strong Contrary Evidence

Sudhakar Motiram Kadam Vs ITO (ITAT Pune) The issue under consideration is whether the assessee can challenge the order of AO for which he has agreed before without there being any contrary evidence? In the instant case, the assessee debited some amount towards Salary to labourers. The AO found certain infirmities in the details furnished in as much as the expenses were mostly backed by self-made vouchers. The assessee agreed for ad hoc disallowance before the AO, which addition was made and came to be countenanced in the first appeal. Now the assessee is aggrieved by the confirmation of such ...