Adhoc disallowance of expenses not justified without pointing any defects

TUV India Pvt. Ltd. Vs DCIT (ITAT Mumbai) No defects in the books of accounts were brought on record by the authorities below nor books of accounts were rejected by the authorities below. If the authorities were not satisfied with aforesaid details , then they ought to have called for further details. In the preceding assessment year i.e. ay: 2010-11 and in immediately succeeding assessment year i.e. ay: 2012-13, no adhoc disallowances of expenses were made by the AO in an assessment framed u/s. 143(3) of the Act. The assessment orders for ay: 2010-11 and ay: 2012-13 are placed in file. The as...