TMI Blog1981 (8) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... acture and sale of hard coke. The first objection of the Department in the asst. yr. 1976-77 is about the relief of Rs. 17,124 allowed by the AAC. The assessee claimed the drags expenses of Rs. 4,774. The ITO, however, by mistake took the figure at Rs. 68,496. The assessee claimed that the expenses incurred on drags were revenue expenses to which the ITO agreed, but, however, having in mind that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel of the assessee, supported the order of the AAC on this issue. 5. The assessee manufactures hard coke. The articles are the small trolleys which are filled in with coke and they are pushed in the kiln for manufacture of hard coke. In the process, the trolleys are destroyed by high temper under which the coke is manufactured. Under the above circumstances, the expenditure claimed by the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... afresh under the amended law and /or after the decision of the Supreme Court. The assessee should be allowed an opportunity of being heard. 7. The next objection of the Department is about the disallowance of Rs. 15,000 out of stores consumption in the asst. yr. 1977-78. The assessee claimed the total expenditure of Rs. 76, 593 which included the expenditure on drags. The ITO following his orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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