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TMI Blog2012 (2) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... .K.NARAYANAN, VICE-PRESIDENT: This appeal filed by the assessee relates to the assessment year 2001-02. The appeal is directed against the order passed by the Commissioner of Income-tax (Appeals)-XII at Chennai on 18-1-2011. The appeal arises out of the assessment completed under section 143(3) of the Income-tax Act, 1961. 2. The grounds raised in the present appeal relate to disallowance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expenditure so as to maintain the machine in working condition. The reason explained by the assessee is acceptable but for the quantum of expenses claimed by the assessee as well as for various infirmities pointed out by the assessing authority. Some amount of expenditure has necessarily to be incurred to keep the machine in a working condition. But, when the machine has not been operated in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the Assessing Officer disallowed Rs. 44,988/-. This disallowance has been confirmed by the Commissioner of Income-tax(Appeals). For the reasons already stated in respect of poclain, we find that this nominal disallowance made by the lower authorities is justified. This ground is accordingly rejected. 5. The next question of disallowance is in respect of machinery maintenance. The assessee had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessing authority for the reason that differences existed between the expenditure claimed by the assessee vis-à-vis the bills produced by the assessee. It was also pointed out by the assessing authority that proper vouchers were not available as endorsed by the drivers of the trucks. We considered the matter. The assessee is earning his income from operation of lorry transport. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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