2014 (5) TMI 1215

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.... S. V. Bharucha and Ms. Padma Divakar. For the Respondents : Mr. P. J. Pardiwalla, Senior Advocate i/b. Mr. Atul K. Jasani. P.C. : 1] The facts and circumstances in the present appeal are identical to Income Tax Appeal No.1159 of 2010 and Income Tax Appeal No.3017 of 2009. The assessee is also the same. The difference is only in relation to the assessment year which in this case is 200506....

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....enses? (c) Whether on the facts and in the circumstances of the case and in law, the order of the ITAT is justified in deleting the addition made by the Assessing Officer on account of frequent flyer expenses of Rs. 6,31,36,406/? 3] In relation to other claims, the order passed today in Income Tax Appeal No.1159 of 2010 would take care of and cover them completely. The appeal, therefor....

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.... not set out in the return of income or referred thereunder. This view taken by the Assessing Officer is not in consonance with the law laid down by this Court in the case of Commissioner of IncomeTax V/s. Pruthvi Brokers and Shareholders P. Ltd. reported in 2012 (349) ITR (Bom) 336. For the reasons indicated therein, the refusal of the Assessing Officer to consider the claim is erroneous in law. ....