TMI Blog2014 (7) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... tial onus in the matter though would only be on the assessee – thus, the matter is to be remitted back to the file of the AO – Decided in favour of Assessee. Partial disallowance of claim of expenses – Insurance and depreciation on telephone and motor car towards personal use – Held that:- The expenses obtained for that year brought to notice - to vary the percentage of the expenditure consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s submitted by the ld. Authorized Representative (AR), the assessee s counsel, that the issues arising in his appeal, being two in number, are covered by the order by the Tribunal in its own case for the immediately preceding year, i.e., A.Y. 2008-09, taking us through the relevant parts of the said order (in ITA No.4158/Mum(F)/2012 dated 19.07.2013) adduced by him (copy on record). 3. We have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (A.O.) has not, in considering the assessee s case, recorded any dissatisfaction in terms of section 14A(2). The same found acceptance by the tribunal for the preceding year, restoring the matter back to the file of the A.O. to give definite findings in the matter, and thereby comply with the mandate of section 14A(2). The same is mandatory, even as explained by the hon ble jurisdictional high c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l user of the said assets, at 15% thereof, leading to the impugned disallowance of ₹ 2,58,821/-. The said issue, also arising in the assessee s case for the immediately preceding year; the tribunal considered it justifiable to restrict the disallowance to 5% of the total expenditure. Under the circumstances, with no change in the facts and circumstances of the case, i.e., with reference to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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