1990 (4) TMI 74

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....on-business purpose. The CIT(A), however, reduced the disallowance to a figure of Rs. 1,500. 3. The learned counsel for the appellant at the outset invited our attention to the history of the case vis-a-vis the position prevailing in the earlier assessment years. On the basis of the chart furnished to us it was urged that in asst. yrs. 1980-81 to 1982-83 the disallowance had been maintained at a figure of Rs. 400 and that also on the basis of the orders of the first appellate authority. According to him the aforesaid decisions of the first appellate authority had been accepted by both the parties and no further appeals were filed to the Tribunal. In respect of asst. yr. 1983-84 it was also urged that a disallowance of Rs. 1,500 maintaine....

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....le reproducing the recorded by the ITO in the assessment order for the immediately preceding assessment year: "On verifications of the R.T.O. Tax Expenses in profit and loss a/c of second period it is seen that the assessee's vehicle is not utilised for the purpose of business and hence the R.T.O. tax debited by the firm is not allowable as the motor car is not in working condition. There is also no expenditure incurred by the assessee firm for using the motor car." 7. The CIT(A) confirmed the disallowance on the following lines: "The next ground of appeal is against the disallowance of road tax of Rs. 697 in respect of a car which has been with the appellant for the past 35 years. However, it is admitted that the car is not used f....