- That merely because survey/search proceedings have been initiated at business premises of assessee doesn’t mandate Assessing officer to automatically invoke deeming provisions of sections 69 and 69A and from explanation offered by assessee it clearly emerged that source of income offered during survey was from his business operations, such income could not be taxed under sections 69 and 69A (Parmod Singla v. ACIT [2023] 154 taxmann. com 347 (Chandigarh –Trib.) - That where Assessing Officer disallowed expenditure under head ‘diesel & petrol expenses’ claimed by assessee, since no finding was recorded by Assessing Officer that assessee had claimed any bogus diesel expenditure or expenditure had not been incurred for purposes of assessee’s business, impugned disallowance was to be deleted. (Pawan Aggarwal v. Deputy Commissioner of Income-tax 154 taxmann.com 366 (Chandigarh - Trib.) [A.Y. 2013-14] JUL.......