2016 (9) TMI 1618

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....is appeal, the assessee has raised multiple grounds of appeal, which are as follows:- "1. On the facts and in the circumstances of the case and in law the learned Commissioner of Income Tax (Appeal) erred in passing an Appellate Order and that too without giving full and proper opportunity of being heard in the matter. 2. On the facts and in the circumstances of the case and in law the learned Commissioner of Income Tax (Appeal) erred in holding that none had attended from appellant side without appreciating the facts that hearing was attended on various date as per the notices issued by the CIT(A) and written submission were also filed by the appellant. 3. On the facts and in the circumstances of the case and in ....

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.... of Income Tax (Appeal) erred in confirming the disallowance of Rs. 1,241/- out of depreciation on motor car claimed of Rs. 6,208/- 9. On the facts and in the circumstances of the case and in law the learned Commissioner of Income Tax (Appeal) erred in confirming the disallowance of an amount of Rs. 26,042/- out of total telephone & telex expenses claimed of Rs. 1,30,213/- 10. On the facts and in the circumstances of the case and in law the learned Commissioner of Income Tax (Appeal) erred in confirming the disallowance of an amount of Rs. 15,94,232/- being interest expenditure claimed without appreciating that the interest free funds received were much more than the interest free funds given that too is to the same partie....