TMI Blog1981 (3) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... nder s. 143(3) of the IT Act, 1961. 2. The short point for our decision relates to the disallowance of Rs. 11,478 sustained by the CIT(A) out of a claim of Rs. 33,478 made by the assessee, and allowed by the ITO at Rs. 12,000 under the head 'messing expenses' with the reasoning that fooding expenses for 12 employees of the assessee could be estimated at Rs. 7,000 and a further sum of Rs. 5,000 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y carefully the orders of the lower authorities. It is an admitted fact that the assessee had to incur expenses on providing meals to members of the staff as also to up-country clients and that the members of the staff are stated to be 12. If average monthly expenditure on each staff member for providing meals is estimated at Rs. 150 per month, the expenses on the above score shall work out to Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material on record to warrant or justify such a finding. Simply because for an earlier year disallowance out of expenses has been made and the assessee has accepted the same, it is no ground for making or sustaining any disallowance, in respect of the assessment year under appeal, since every assessment year is a distinct and separate year and disallowance has to be made or sustained on the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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