AO cannot make disallowance on ad hoc basis without pointing out any defect / error in submission of assessee

DCIT Vs M/s Lexicon Auto Ltd. (ITAT KOLKATA)

AO cannot make disallowance on ad hoc basis without pointing out any defect / error in submission of assessee

It is settled law that the disallowance on account of ad hoc basis is not permissible under the provision of the Act. If the AO is not satisfied with the submission of assessee then he has to make the disallowance after making specific reference to such documents / vouchers. AO cannot just make the disallowance on ad hoc basis without poin

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