SANDEEP MARWAH Vs. ASSISTANT CIT

JUDGEMENT

(1.) These appeals filed by the appellant-Sandeep Marwah under Section 260A of the Income Tax Act, 1961 (in short 'the Act') relate to assessment years 2007-2008 and 2008-2009 and arise from a common order dated 25.05.2018 passed by the Income Tax Appellate Tribunal (hereinafter referred to as 'the Tribunal').

(2.) First grievance of the appellant is against 50% adhoc disallowance of Rs.8,20,927/-and Rs.2,17,605/- out of business promotion and dress and costume expenses for the assessment year 2007-08 and Rs. 1,56,513/-out of business promotion expenses for the assessment year 2008-09.

(3.) The reasoning regarding this disallowance vide the assessment order dated 11.12.2009 for assessment year 2007-08, reads as under: