1983 (12) TMI 126

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....hat the order passed by the ITO on 27th Oct., 1980 under s. 143(3) of the IT Act for the asst. yr. 1978-79 was erroneous and prejudicial to the interest of the Revenue and directing the ITO to modify the same in the light of the direction given by the Commissioner in the said order. 2. The facts briefly stated are that the only source of income by the assessee as disclosed in the return filed o....

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....aintained by the assessee. The Commissioner, therefore, hold that the expenditure allowed by the ITO in excess of Rs. 10,000 was wrongly allowed. In respect of such excessive allowance by the ITO, the Commissioner held this order to be erroneous the prejudicial to the interest of the Revenue. He directed the ITO to modify his order accordingly and raise the additional demand. 3. The assessee is....