Jan Prakash Printing & Publishing v. ITO (2022) 220 DTR 161 / 220 TTJ 854 (Jabalpur)(Trib)

S. 143(3) : Assessment-Failure to produce vouchers-Disallowance of 20% of expenses was confirmed-Other grounds are rejected-Order of CIT(A) is affirmed with minor modification. [S. 250]

Tribunal  rejected the grounds on not considering the submission made by the CIT(A) on the ground that the assessee has not complied with the three notices issued earlier and non-consideration of submission has no impact on the issues under consideration. All other grounds are rejected and as regards failure to produce vouchers  disallowance of 20%  of expenses  was confirmed. (AY. 2015-16)