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1980 (3) TMI 128
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.... appeals are being disposed of by this common order for the sake of convenience. 2. Facts briefly stated and material for the purposes of the present appeals before us are that the ITO while computing the total income of the assessee for the assessment years under appeal made disallowances out of the expenditure heads as under: . 1974-75 1975-76 Out of coal & fuel expenses Rs. 80....
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.... case and also in view of the earlier years, the disallowance was sustained. 6. On the next score, i.e., disallowance of land revenue the AAC relied upon the directions given by him in an order made in appeal No. 19 of 5th Aug., 1976, relating to the asst. yr. 1973-74. 7. On the third score, i.e., disallowances out of manufacturing account, the AAC applied the same reasoning i.e. that in vie....
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....made keeping in view the past history of the case and as before and justifiably on facts. He supported the orders of the lower authorities. 10. We having considered the facts of the case as also having perused the orders of the lower authorities are of the view that each assessment year being a separate and independent one the disallowances have to be made and sustained on merits and on facts o....