1981 (3) TMI 101

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ho partly allowed the appeal against the order dt. 31st March, 1979 of the ITO, Company 2. The relevant facts, in brief, are that the assessee is a company (Industrial company in which public are not substantially interested). Its previous year, relevant for the asst. yr. 1976-77, ended on 30th September, 1975. 3. The ITO made a draft assessment order s.144B of the IT Act, 1961, hereinafter ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... allowing the claim of the assessee amounting to Rs. 7,000 on account of representation before the IT authorities s. 80VV of the Act; hence the disallowance of Rs. 2,000 made by him on this account should be deleted. 5. The CIT (Appeals) accepted the first aforesaid contention of the assessee, but, he rejected the second on the ground that the first issue referred to above was there before him ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pted the disallowance of Rs. 2,000 made by the ITO u/s. 80-VV of the Act by implication; and hence the assessee should have no grievance against such disallowance. 6. The assessee being aggrieved and dissatisfied with the order of CIT (Appeals) has preferred this appeal.  Shri T. Pooran, ld. counsel for the assessee, firstly contend that when the right of appeal is there the CIT (Appeals) ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Act has provided appeal before the first appellate authority, the CIT (Appeals) against the order s. 143(3)/144B of the Act, and being so, it is immaterial if the assessee has not filed any objection to the draft order of the ITO s. 144B of the Act. Therefore, in this situation of the mater, we hold that it was the bounded duty of the CIT (Appeals) to entertain the ground regarding the disallowanc....