It was held that the Commissioner (Appeals) had failed to follow the procedure in appeal as enunciated under section 250 of the Act. Therefore, following the decision of the Tribunal in the assessee’s own case, the addition made on ad hoc disallowance in respect of “security expenses” claimed for the year was to be deleted. (AY. 2009-10)
Kolkata West International City Pvt. Ltd. v. Dy. CIT (2022) 96 ITR 48 (SN) (Kol) (Trib)
S. 250: Appeal-Commissioner (Appeals)-Ad-Hoc disallowance-Security expenses-Addition was deleted.