COMMISSIONER OF INCOME TAX Vs. SADDRUDDIN HUSSAIN

JUDGEMENT

(1.) HEARD Shri Sandeep Bhandawat for the appellant.

(2.) THIS appeal under S. 260A of the IT Act, 1961 ('the Act') has been filed to set aside the decision of the Tribunal and restoring the order of the assessing authority.

(3.) SHRI Sandeep Bhandawat, the learned counsel for the Department, submits that the Tribunal has erred in law in not appreciating the fact that the additions of the disallowances were made by the AO because the assessee had not produced the sale vouchers and its sales were not verifiable. He further submitted that expenses were also not supported by authentic vouchers and due to these defects the AO had invoked the provisions of S. 145(2).