2015 (6) TMI 884

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....ng the assessee's appeal on the agreed disallowance of Rs. 2,74,590/- out of commission expenses ignoring the pronouncements and deleting the said addition which was offered by the assessee in writing before the A.O. whereas the appeal on this issue ought to have been dismissed in limine in view of the following judicial pronouncements Sterling Machine Tools Vs. CIT (All.) 123 ITR 181 Rameshchandra & Co. Vs. CIT (Born) 168 ITR 375 Ramanlal Kamdar Vs. CIT (Mad) 108 ITR 73 Mahesh B, Shah Vs. CIT (Ker) 238 ITR 130 Jayshree Chit Funds & Services (P) Ltd. Vs. CIT (Kar) 127 ITR 740 Turner Morrison & Co. Ltd. Vs. Hungerford Investment Trust Ltd. (SC) 85 ITR 607. 2. Whether in the facts and circumstances of the case the Ld.....

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....ignoring the fact that the assessee failed to prove the same as also failed to prove if all the expenses were incurred wholly and necessarily and exclusively for purposes of business. While deleting disallowance out of car, scooter and other expenses of personal nature. The Ld. CIT(A) also ignored the following judgments in which it is held that disallowances of expenses for personal use of car and telephone is justified even in the case of a public limited company also- New Ambani Estates Pvt. Ltd. Vs. State of Tamil Nadu 256 ITR 64 Malhotra Industrial Co. Vs DCIT 247 ITR 8 (AT) 5. That the appellant craves leave to add, modify and/or delete any ground(s) of appeal. 6. In the facts and circumstances of the case, the order of the C....

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....rom filing an appeal or application for reference on the same issue in the case of - (a) the same assessee for any other assessment year; or (b) any other assessee for the same or any other assessment year; (3) Notwithstanding that no appeal or application for reference has been filed by an income-tax authority pursuant to the orders or instructions or directions issued under sub-section (1), it shall not be lawful for an assessee, being a party in any appeal or reference, to contend that the income-tax authority has acquiesced in the decision on the disputed issue by not filing an appeal or application for reference in any case. (4) The Appellate Tribunal or Court, hearing such appeal or reference, shall have regard to the orde....