Disallowance on ad hoc basis justified if assessee not produces any vouchers

Sunrise Jewellers Vs ITO (ITAT Cuttack) Addition of Rs. 1,19,848/- on ad hoc basis without  specifying/pinpointing which voucher is not verifiable After hearing both the sides and perusing the entire material available on record along with the paper book filed by the assessee as well as the orders of the authorities below and the written submissions filed by both the sides, we observe in respect of ground No.1(i) that during the course of assessment proceedings the assessee did not give details as required by the AO in respect of certain expenses as quoted (supra) and for want of sufficient e...