9911796707
TMI Blog1981 (3) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... mpany 2. The relevant facts, in brief, are that the assessee is a company (Industrial company in which public are not substantially interested). Its previous year, relevant for the asst. yr. 1976-77, ended on 30th September, 1975. 3. The ITO made a draft assessment order s.144B of the IT Act, 1961, hereinafter referred to as the Act, and it was served on the assessee on 15th March, 1971. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation before the IT authorities s. 80VV of the Act; hence the disallowance of Rs. 2,000 made by him on this account should be deleted. 5. The CIT (Appeals) accepted the first aforesaid contention of the assessee, but, he rejected the second on the ground that the first issue referred to above was there before him in the immediately preceding asst. yr. decided on 6th March, 1979 in Appeal No. CI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation; and hence the assessee should have no grievance against such disallowance. 6. The assessee being aggrieved and dissatisfied with the order of CIT (Appeals) has preferred this appeal. Shri T. Pooran, ld. counsel for the assessee, firstly contend that when the right of appeal is there the CIT (Appeals) against the order s. 143 (3)/144B of the Act, then it is the duty of the CIT (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 143(3)/144B of the Act, and being so, it is immaterial if the assessee has not filed any objection to the draft order of the ITO s. 144B of the Act. Therefore, in this situation of the mater, we hold that it was the bounded duty of the CIT (Appeals) to entertain the ground regarding the disallowance of Rs. 2,000 out of Rs. 7,000 on account of charges for representation before the IT authoritie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the immediately preceding assessment year, where it confirmed the decision of the first appellate authority on the issue. Since the first appellate authority has followed his own order, which was upheld by the Tribunal on the aforesaid issue and the same has become final; therefore, we hold that the CIT (Appeals) is right in his conclusion. Hence, we confirm his order wherein he has directed the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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