1978 (5) TMI 48

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....eriving income from a share from the firm, styled M/s. Grantha Mandir, house property and interest. It also had some agricultural income. In the course of the assessment proceedings for the asst. yr. 1976-77, the assessee family claimed to have paid a salary of Rs. 6,000 to its Karta viz. Jayaram Mohapatra in consideration of the services rendered by the Karta in looking after the business affairs....

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....ta had no avocation. Under the circumstances, he confirmed the disallowance. 3. In this further appeal before us, Sri D.C. Roy, the learned representative for the assessee, urged that the decisions of the authorities below were not justified. He stated that the ITO himself has allowed the claim for such salary in the subsequent Asst. yr. 1977-78. Further, relying on the decision in the case of ....

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..... Sri. S. Misra, the learned representative for the Department, on the other hand, supported the orders of the authorities below. He stated that the assessment was completed under s. 143 (1) in the subsequent year, 1977-78, by the ITO. 4. We have carefully considered the contentions of both the parties as well as the facts on record. In our opinion, the contentions raised for the assessee carry....