Disallowance of helicopter expense of Kingfisher : ITAT restores issue to AO

JCIT (OSD) Vs Kingfisher Airlines Limited (ITAT Bangalore) The first issue is related to disallowance of helicopter expenses. We notice that the A.O. was constrained to make adhoc disallowance since the assessee has failed to furnish details called for by the A.O. We also notice that the assessee did not appear before Ld. CIT(A) also. In effect, the assessee did not furnish details of helicopter expenses as sought by the A.O. even before the Ld. CIT(A). Under these set of facts, we are of the view that the Ld. CIT(A) was not justified in deleting the disallowance. However, in the interest of n...