1986 (3) TMI 99

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....e expenses, as made by the ITO in account of the personal use of the car by the Directors of the company. The total expenditure during the year on the maintenance of the vehicle had amounted to Rs. 33,441. The ITO had disallowed a sum of Rs. 4,000 out of this expenditure on account of the non business use of the car. It is pointed out by the authorised representative of the assessee that for the preceding year the disallowance was only of a sum of Rs. 2,400. For the year under consideration, we hold that the addition be restricted to Rs. 2,500. 3. The common ground of appeal in respect of the asst. yrs. 1980-81 to 1982-83 is that the CIT (A) was not justified in holding that no appeal lay under s. 246(1) in respect of these assessment ye....

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....f Sterling Machine Tools vs. CIT (1980) 123 ITO 181 (All)". The question whether the assessee was debarred to file appeal in the above stated circumstances was considered by the Special Bench of the Tribunal, Bombay in the case of ITO vs. Sippy Films (1982) 14 TTJ 368 (Bom) (SB). The Tribunal vide its decision dt. 24th May, 1982 reported at page 533 of Taxman's Selected orders of Tribunal dt. 2 held that it was well known that a right of appeal was a statutory right and once that right was confirmed, it could not be whittled down or taken away unless by express provisions or by necessary implication. The Tribunal had concluded as under: "2. The entire provisions of s. 144B are meant to be procedural in character in regard to the makin....