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TMI Blog2016 (11) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... t to my notice. Therefore, do not see any justification for interfering in the order of the learned Commissioner of Income-tax (Appeals) as far as confirmation of disallowance of ₹ 3,48,870 is concerned. - Decided against assessee Disallowance of traveling expenditure - Held that:- In the case of Sayaji Iron and Engg. Co. v. CIT [2001 (7) TMI 70 - GUJARAT High Court] disallowance was made out of the telephone expenditure under the belief that such facility might have been used by the employees of the company for personal purpose. Here in the present case, the learned Assessing Officer has brought on record that no business visit was required to be undertaken at Goa, and therefore, the expenditure cannot be debited in the accounts o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... diesel expenditure. The Assessing Officer found discrepancy of ₹ 79,788. These are the expenditure which were not supported by any evidence. According to the Assessing Officer, in terms of percentage, discrepancy comes to 8.85 per cent. over the total such expenditure. Accordingly, the Assessing Officer has disallowed a sum of ₹ 17,39,100. 4. On appeal, the learned Commissioner of Income-tax (Appeals) has observed that as far as purchase of diesel is concerned, there could not be any inflation and the evidence is being maintained by the assessee. Therefore, out of the diesel expenditure, disallowance made by the Assessing Officer has been deleted by the learned Commissioner of Income-tax (Appeals). The learned Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal has confirmed the addition of ₹ 1,00,000. With regard to the disallowance of ₹ 48,858 is concerned, on the strength of the hon'ble Gujarat High Court decision in the case of Sayaji Iron and Engg. Co. v. CIT [2002] 253 ITR 749 (Guj), he contended that there cannot be any personal element in any of the expenditure incurred by a company, and therefore, no disallowance could be made. 7. The learned Departmental representative, on the other hand, contended that in this year, the total expenditure debited by the assessee under diesel and trip expenditure was of ₹ 1.93 crores, i.e., almost 30 per cent. more. The learned Commissioner of Income-tax (Appeals) has already deleted the disallowance out of the di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view that quantification of disallowance does not involve any question of law. It is dependent upon the facts and circumstances in a particular year. The Revenue authorities have quantified the disallowance at ₹ 3,48,870 on an analysis of the details of the expenditure produced by the assessee. Once an estimated opinion is being taken by an authority, then, that opinion ought not to be intervened by the higher appellate authority unless it is demonstrated that such opinion is based on consideration of irrelevant material. No such facts have been brought to my notice. Therefore, I do not see any justification for interfering in the order of the learned Commissioner of Income-tax (Appeals) as far as confirmation of disallowance of S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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