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TMI Blog1980 (3) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee ended with the financial years 1975-76 and 1976-77. 2. The assessee has taken a ground which is common to both the assessment years under appeal and the said ground relates to disallowances made and sustained by the lower authorities out of the expenditure claim made by the assessee under the head 'vehicle expenses'. 3. Despite service of notice nobody is present for the assessee. An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch of the two assessment years under appeal. The AAC observed that considering the nature of the business of the assessee as also the fact that the Directors of the assessee company were having own personal cars, the use of the company car for personal purposes accordingly will be limited. 6. The ld. Departmental Representative, Shri R.C. Joshi, who appeared for the Revenue supported the orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Directors of the assessee company were owning personal cars, but still he has restricted the disallowance and has not based his order on this score on any material. The orders of the lower authorities, as such, merit to be reversed, which we do with the result that the addition made and sustained on this score for both the assessment years under appeal at Rs. 700 for each of the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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