9911796707
TMI Blog1999 (3) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... on 256(1) of the Income-tax Act, 1961, before the Tribunal with the request that the following question of law arising out of the order dated January 17, 1997, be referred to the High Court for opinion: "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in deleting the disallowance/adjustment of Rs. 48,834 out of additional conveyance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled an appeal which was dismissed by the Commissioner of Income-tax. The assessee approached the Tribunal. Vide order dated January 17, 1997, the Tribunal accepted the assessee's appeal and held that the assessment having been framed under section 143(1)(a) of the Act and no opportunity having been afforded to the assessee, the Income-tax Officer was not entitled to add back the amount of Rs. 48, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by learned counsel for the assessee. It is the admitted position that the assessing authority had proceeded under section 143(1)(a). It is not disputed that no notice was given to the assessee to show as to whether or not the amount of conveyance Allowance had been actually spent by him in performing his official duties and procuring additional business for the employer. We are of the view th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t case, it was not a mere prima facie adjustment that he had made. In fact, a definite claim made by the assessee was being negatived. This could not have been done without the grant of an opportunity. If an opportunity had been granted, the assessee may have been in a position to show that the conveyance allowance had been actually used for the purpose for which it had been given. In such a situa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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