1981 (8) TMI 165

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....mon order. 2. The assessee is a registered firm and derived income from manufacture and sale of hard coke. The first objection of the Department in the asst. yr. 1976-77 is about the relief of Rs. 17,124 allowed by the AAC. The assessee claimed the drags expenses of Rs. 4,774. The ITO, however, by mistake took the figure at Rs. 68,496. The assessee claimed that the expenses incurred on drags we....

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....isallowed on the ground that the scrap had its own value. Shri Pawan Kumar, the counsel of the assessee, supported the order of the AAC on this issue. 5. The assessee manufactures hard coke. The articles are the small trolleys which are filled in with coke and they are pushed in the kiln for manufacture of hard coke. In the process, the trolleys are destroyed by high temper under which the coke....

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.... the finding of the AAC is modified and the ITO is directed to reconsider this issue afresh under the amended law and /or after the decision of the Supreme Court. The assessee should be allowed an opportunity of being heard. 7. The next objection of the Department is about the disallowance of Rs. 15,000 out of stores consumption in the asst. yr. 1977-78. The assessee claimed the total expenditu....