Adhoc disallowance of expense without specifically discussing which expenses were found unverifiable not valid

ITAT DELHI BENCH ‘C’ Assistant Commissioner of Income-tax versus Ganpati Enterprises Ltd. IT Appeal No. 6112 (Delhi) of 2012 [ASSESSMENT YEAR 2009-10] Date of pronouncement – 15.02.2013 ORDER Rajpal Yadav, Judicial Member The revenue is in appeal before us against the order of ld. CIT (A) dated 27.8.2012 passed for A.Y. 2009-10. 2. In the first ground of appeal, revenue has pleaded that ld. CIT (A) has erred in deleting the ad hoc disallowance of Rs. 5,00,000/- out of total expenditure claimed by the assessee. 3. The brief facts of the case are that assessee...