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TMI Blog1989 (1) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... tax Appellate Tribunal has referred the following questions of law for the decision of this court : " 1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in disallowing the expenditure after holding that the assessee would have certainly spent some money to prosecute the execution proceedings and to defend the suit ? 2. Whether, on the facts and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is entitled to deduction of Rs. 10,000 claimed as having been spent for litigation. It is seen that the claim was disallowed by the Income-tax Officer. The Appellate Assistant Commissioner was inclined to accept the plea of the assessee that some money would have been spent for prosecuting the execution proceedings and to defend the suit. Even so, it held that no details of the expenditure were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for production of more details. The Appellate Tribunal held that plenty of opportunity was available to the assessee before and after the assessment order was passed and even so proper details were not furnished. In the light of the above, the claim for allowing the expenditure was negatived. The appellate order of the Tribunal is dated January 10, 1978. Worsted at the hands of the Tribunal, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aterials regarding the expenditure incurred, the Appellate Tribunal was justified in holding that the assessee is not entitled to claim any amount by way of expenditure for execution proceedings and to defend the suit. The further plea of the assessee praying for time was also rightly rejected by the Tribunal. Since it is evident that the assessee had ample opportunity before the order of asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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