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TMI Blog1982 (7) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... that the order of the ITO is contradictory because in para 2(v) he says that the audited accounts are not filed and in para 2 itself he says that the accounts are audited. It seems that the audited accounts were not filed along with the return but they were duly filed before him when the return was being processed for assessment. It is contended before me that the Revenue authorities should not ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is thrown by the judgment of their Lordships of the Allahabad High Court in Addl. CIT vs. Murlidhar Mathura Prasad 1978 CTR (All) 410 : (1979) 118 ITR 392 (All) which is a case relating to the provisions of s. 184(7) and the decision of the Tribunal, Cuttack Bench holding camp at Jaipur in ITA No. 1427/JP/1980 as reported in 1981 Tax World, s. 4. page 194. This judgment is in relation to s. 12 A ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anner. I, therefore, accept the assessee s claim and delete the disallowance. 6. The next ground is regarding disallowances of Rs. 1000 out of miscellaneous expenses. The ITO disallowed Rs. 3000 on the ground that a sum of Rs. 2,578 was spent on repairs of sanitary pipes and electric fittings. The AAC reduced it to Rs. 1,000. It is contended before me that the disallowance was not called for. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accounting period amounting to Rs. 7,405 influenced the mind of the Revenue Authorities for its disallowance, that influence was misplaced. The expenditure had been incurred by Asharam Sukhdev Rathi of Ahmedabad which was duly intimated to the assessee. Therefore, either the sum of Rs. 7,405 should have been totally disallowed or the machinery repairs, as claimed should be deducted. I, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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