1977 (2) TMI 27

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....ler HUF's. They had their accounts in the bigger H.U.F.'s and the amount from bigger HUF's was lying in their credit in the books of the firm. They had also their separate individual funds which was loaned to the firm in the name of Anand Behari Lal Estate. The partners, apart from the interest on capital, were paid interest on the amount of their bigger H.U.F.'s as well as amount loaned from their individual fund. The details of interest paid on bigger H.U.F.'s and in the name of Anand Behari Lal Estate were as under:-          Rs. (1) Shri vinod Behari Lal Khandelwal (Bigger H.U.F.) 902 (2) Shri Kishan Behari Lal Khandelwal (Bigger H.U.F.) 5,027 (3) Shri Bishan Behari Lal Khan....

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....nt of the assessee. The assessee is in appeal. 3. The assessee filed a paper book containing 40 pages and another supplementary paper book of 35 pages. The assessee, relying in the paper book, urged that the interest added by the ITO was deleted by the AAC in the preceding year and the ITO himself did not add the interest during the asst. yr. 1975-76. The assessee relied on the order of the Tribunal in ITA No. 1523(A) of 71-72 and 988 (Alld) of 1972-73. 4. The Revenue urged that the assessee claimed the smaller and bigger HUFs on the basis of the order of the ITO under s. 25(A)/171 of the IT Act. The partition of the assessee is uncommon and, therefore, that fact should not be taken into consideration. The Revenue, relying in 106 ITR ....

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....wed a sum of Rs. 2,000. On appeal the disallowance has been restricted to Rs. 1,000. 7. The assessee has filed the details of the expenses on examination of detailed sheet., it is found that all the expenses claimed by the assessee are not disallowable and, therefore, after having in mind the nature of expenses incurred by the assessee the disallowance is restricted to Rs. 500 only. 8. The last objection of the assessee is about the disallowance of car expenses and depreciation. The assessee claimed only 3/4th of the expenses incurred on car on the ground that it was used by the partners. however, the ITO disallowed 50 per cent of the total claim of the assessee including 1/4th which was restricted by the AAC to 1/3rd. The assessee ur....