2012 (4) TMI 697 - AT - Income Tax

Summary

Issues involved:

The issues involved in the judgment are the recall of ground No.3 for adjudication and the deletion of adhoc disallowance made by the Assessing Officer out of housekeeping charges.

Recall of Ground No.3 for Adjudication:

The Revenue's appeal was posted for hearing due to the previous order of the Co-ordinate Bench, which found that ground No.3 could not be decided. The Tribunal recalled the order to adjudicate ground No.3 raised by the Revenue regarding the deletion of adhoc disallowance made by the Assessing Officer out of housekeeping charges. The case was directed to be posted for hearing to decide on this ground.

Consistent View on the Issue:

The Appellant informed that in the past, the Tribunal had consistently taken a view on similar issues. Referring to previous orders, the Tribunal affirmed that for the current assessment year, the view taken by the first appellate authority in the assessee's case should be upheld. The Tribunal cited relevant paragraphs from previous orders to support the decision and rejected the Revenue's ground based on the consistent view taken in the past.

Final Result of the Appeal:

The final result of the appeal remained unchanged, with the appeal of the Revenue being partly allowed for statistical purposes.