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TMI Blog2013 (5) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... n u/s.158A(1) filed by the assessee in Form No.8, we direct the Assessing Officer to amend the order, if the issue is decided in favour of the assessee at a later date. We hold and direct accordingly. Disallowance out of the travelling, conveyance, repairs and maintenance of vehicles, postage and telephone etc. - Held that - After hearing both sides we find the assessee claimed an amount of Rs.13,35,085 towards travelling and conveyance, vehicle repairs and maintenance, guest entertainment and postage and telephone expenses etc. for the impugned assessment year. The Assessing Officer disallowed an amount of Rs.75,000 out of the said claimed expenses on estimate basis in absence of maintenance of log book for vehicles and telephone call ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d u/s.143(1) of the Act on 31-03-2005. Subsequently, the Assessing Officer initiated re-assessment proceedings. The assessee in response to the same stated that the original return filed may be treated as a return filed in response to notice u/s.148. 5. During the re-assessment proceedings, the Assessing Officer asked the assessee to justify its claim of deduction u/s.80IB since according to the Assessing Officer such claim of deduction made by the assessee for the A.Y. 2002-03 and 2003-04 was denied by his predecessor which was upheld by the CIT(A) and the Tribunal. Rejecting the various explanations given by the assessee and following the order for the preceding assessment years the Assessing Officer disallowed the claim of deduction u/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be decided against the assessee. 8.1 However, since the jurisdictional High Court in the case of the assessee for the preceding two years has already admitted the substantial question of law which has already been mentioned above, therefore, in view of the declaration u/s.158A(1) filed by the assessee in Form No.8, we direct the Assessing Officer to amend the order, if the issue is decided in favour of the assessee at a later date. We hold and direct accordingly. 9. The first ground raised by the assessee is accordingly decided in terms indicated above. 10. In grounds of appeal No.2 the assessee has challenged the order of the CIT(A) in confirming the disallowance of Rs.75,000 out of the travelling, conveyance, repairs and maintenan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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