2012 (6) TMI 917

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.... is an appeal filed by the Revenue against the order of CIT(A) dated 28.11.2011 for the 2007-08, in the matter of order passed u/s 143(3) of the Income-tax Act, 1961. 2. Following grounds have been taken by the Revenue :- 1. On the facts and in the circumstances of the case, the order of the ld. CIT(A) is contrary to the facts and law. 2. On the facts and in the circumstances ....

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....and in the circumstances of the case, the ld. CIT(A) has erred in deletion of the disallowance of Rs. 40,000/- out of building & machinery repairs expenses which was detected by the Assessing Officer in the basis of examination of books of account. 3. No body appeared on behalf of the assessee inspite of service of notice. On the date of hearing, the Bench decided to hear the ld. Senior DR and ....

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....her hand, are curative in nature and, thus effective retrospectively w.e.f. 1st April, 1988, i.e. the date of insertion of first proviso. In view of the decision of Hon'ble Supreme Court, we do not find any infirmity in deletion of disallowance of delayed payment of employees contribution to provident fund. 4. The Assessing Officer has made disallowance of Rs. 1.50 lakhs out of the travelli....

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.... the orders of the authorities below and found from record that no justification much less a cogent justification has been given by the Assessing Officer for making the ad hoc disallowance. Accordingly, we do not find any infirmity for deleting the same by the ld.CIT(A). 6. The Assessing Officer has disallowed Rs. 40,000/- out of building and machinery repair expenses. By the impugned order, th....