Disallowances

Taxation Officer had made the disallowances without confronting the assessee and giving specific reasons for making the same

Assessee had furnished complete books of accounts, and no defect had been pointed out in the notice, as well as in the impugned order resulting the disallowances

Appellate authority, remanded the matter without any justification, as once the Appellate Authority had come to conclusion that the disallowances had not been made in a proper and judicious manner, Authority should have deleted the disallowances instead of remanding the matter to the Taxation Officer

Disallowances made by Taxation Officer, were deleted accordingly and appeal filed by assessee was allowed, in circumstances.