TaxTMI 
TaxTMI 
1981 (3) TMI 101
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.... 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 referred to as the Act, and it was ser....
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....ting 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 in the immediately preceding asst. yr. dec....
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.... 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) against the order s. 143 (3)/144B of the Act, the....
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....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 disallowance of Rs. 2,000 out of Rs. 7,000 on account of charges for repr....