Ad-hoc Expense Disallowance Set Aside by ITAT Jodhpur for Non-Rejection of Books

Sarvodaya Mining Services Vs ACIT (ITAT Jodhpur)

The Income Tax Appellate Tribunal (ITAT), Jodhpur, addressed an appeal filed by Sarvodaya Mining Services against the CIT(A)’s order for Assessment Year 2017-18. The appeal, filed with a condoned delay of 15 days, challenged a sustained disallowance of ₹ 8,13,552.

The Assessing Officer (AO) had initially disallowed 1%₹ 51,40,431 of the assessee’s total expenses due to the huge claim, without rejecting the books of account under Section 145 of the Income-tax Act

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