https://www.taxtmi.com/caselaws?id=65734 The Appellate Tribunal held in favor of the assessee in the appeal challenging disallowances of expenses by the ITO. The Tribunal emphasized the need for independent assessment each year and ruled that disallowances must be justified based on the specific facts of that year. Disallowances made without proper basis were deleted. The Tribunal highlighted the importance of the assessing officer applying an independent mind and not automatically following past decisions. Consequently, the disallowances of coal & fuel expenses, land revenue, and manufacturing expenses were deleted, and the appeals by the assessee were allowed. en-us Tue, 25 Mar 1980 00:00:00 +0530 Fri, 18 Feb 2011 15:10:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65734 The Appellate Tribunal held in favor of the assessee in the appeal challenging disallowances of expenses by the ITO. The Tribunal emphasized the need for independent assessment each year and ruled that disallowances must be justified based on the specific facts of that year. Disallowances made without proper basis were deleted. The Tribunal highlighted the importance of the assessing officer applying an independent mind and not automatically following past decisions. Consequently, the disallowances of coal & fuel expenses, land revenue, and manufacturing expenses were deleted, and the appeals by the assessee were allowed. Case-Laws Income Tax Tue, 25 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65734