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Judgment
ORDER
This assessee’s appeal for Assessment Year 2022-23 arises against the C IT(A)/NFAC, De lhi’ s DIN & order No. ITBA/NFAC/S/250/2025-26/1082574224(1) dated 13.11.2025, in proceedings u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961 (in short “ the Act”).
Heard both the p arties at length. Case file perused.
It transpires d uring the course of hearing that the assessee/appellant is aggrieved against both the learned lower authorities’ action disallowing a lump sum fig ure of Rs.6 ,91,350/- representing a portion of it’s var ious expenditure claims; in assessment order date d 27.03.2024 as upheld in the lower appellate discussion.
Suffice to say, the assessee’s impugned expenses are found to be in the nature o f staff welfare bank charges, business promotion, discount etc. which neither could be altogether ruled out in day to day activity nor it has been able to plead and prove the relevant facts before both the learned lower authorities. Be that as it may, it is deemed appropriate in this peculiar backdrop that a lump sum disallowance of the assessee’s impugned claim to the tune of Rs.1 ,00,000/- only would be just and proper with a rider that the same shall not be treated as a precedent. The assessee gets re lief of Rs.5 ,91,350/- in other words. Necessary comp utation to fo llow.
This assessee’s appeal is partly allowed.