Held, that the Commissioner (Appeals) erred in sustaining the disallowance on the ground that the expenses so claimed were excessive and abnormal without adverting to the evidence filed in support of the claim. Even the Assessing Officer had made the disallowance without assigning any reason as to how the expenses claimed were excessive and unreasonable. The Department had not brought any adverse material on record except saying that the expenses were unreasonable. No disallowance was permissible under the law purely on the basis of guess work. Addition was deleted. (AY.2014-15, 2015-16)