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    <title>1986 (3) TMI 99 - ITAT ALLAHABAD-A</title>
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    <description>The appeal for the assessment year 1979-80 was partly allowed, with the disallowance of vehicle expenses for personal use by directors limited to Rs. 2,500 instead of the initial Rs. 4,000 disallowed by the Income Tax Officer. Regarding the appealability under section 246(1) for the assessment years 1980-81 to 1982-83, the Tribunal held that the appeals were maintainable despite the absence of objections by the assessee, emphasizing that silence on objections does not imply acceptance of the assessment. The Commissioner of Income Tax (Appeals) was directed to consider the grounds raised by the assessee for the respective assessment years.</description>
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    <pubDate>Thu, 13 Mar 1986 00:00:00 +0530</pubDate>
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      <title>1986 (3) TMI 99 - ITAT ALLAHABAD-A</title>
      <link>https://www.taxtmi.com/caselaws?id=56775</link>
      <description>The appeal for the assessment year 1979-80 was partly allowed, with the disallowance of vehicle expenses for personal use by directors limited to Rs. 2,500 instead of the initial Rs. 4,000 disallowed by the Income Tax Officer. Regarding the appealability under section 246(1) for the assessment years 1980-81 to 1982-83, the Tribunal held that the appeals were maintainable despite the absence of objections by the assessee, emphasizing that silence on objections does not imply acceptance of the assessment. The Commissioner of Income Tax (Appeals) was directed to consider the grounds raised by the assessee for the respective assessment years.</description>
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      <pubDate>Thu, 13 Mar 1986 00:00:00 +0530</pubDate>
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