Ad-hoc disallowance for absence of vouchers – ITAT directs AO to examine vouchers

Sh. Jasdeep Singh Vs ITO (ITAT Delhi) Ld. Counsel for the assessee submitted that the assessee has furnished all the vouchers. He submitted that the Assessing Officer remarked that vouchers of Rs.5,31,271/- of Taj Mahal Hotel were not furnished is totally wrong as the same was duly furnished and there is no specific defect pointed out by the Assessing Officer. Hence, such ad-hoc disallowance is not permissible. ITAT note that undoubtedly this is a ad-hoc disallowance except for the absence of vouchers of Rs.5,31,271/-, no other specific defect has been pointed out by the Assessing Officer. In ...