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TMI Blog1984 (3) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... tered partnership firm carrying on business of assembling and resale of oil engine spare parts on wholesale basis. Total turnover includes turnover of local sales as also export sales. At the time of assessment, the assessee had debited certain amounts under the head "export promotion tour account" and the same were disallowed by the ITO on the ground that no new business had been done because of the foreign tour carried on by one of the partners and the expenditure on foreign to our was of only enduring nature because the assessee would be benefited in future and, therefore, the tour expenditure could be termed as capital expenditure. No allowance under s. 35B was considered in the assessment order as the same was not claimed. 3. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion regarding admission of the additional ground is held to be proper, then at least the benefit of s. 35 should be limited to only foreign tour expenses and not in respect of expenditure on other heads as given by the CIT(A) because before the ITO no such claim was made but he had only considered the allowability or otherwise of foreign tour expenses and, therefore, if at all the benefit of the circular is to be given the same should be in respect of only foreign tour expenditure. 5. The ld. Counsel appearing on behalf of the assessee submitted a compilation containing seven pages and supported the order of the CIT(A) on the basis of decision in (1981) 128 ITR 486 (Guj). Besides, he also submitted that all the relevant material in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... particularly in the matter of claiming and securing reliefs and in this regard the officers should take the initiative in guiding a taxpayer where proceedings or other particulars before them indicate that some refund or relief is due to him. This attitude would, in the long run, benefit the Department, for, it would inspire confidence in him that he may be sure of getting a square deal from the Department." The relevant portion of the decision of the Gujarat High Court at p. 492 in Vol. 128 is also material for the purposes of appreciation of facts involved and the same is introduced as under: "This is Circular No. 14 (XI-35) of 1955 and is dt. April 11th, 1955. In view of this circular it is clear that for the purpose of the circular ..... X X X X Extracts X X X X X X X X Extracts X X X X
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