TMI Blog2020 (10) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... public and the same are generally maintained by the Government or local bodies, it is not clear as to whether the assessee has been permitted to carry out any repair work of the public road or not. In case, the local bodies/government claimed similar expenditures, then such expenditure would not be allowed to the assessee and thus, NOC from the local bodies is required for consideration. Moreover, it is required to be verified any similar expenditure incurred by the assessee in earlier year, and if so, whether it has been allowed or not. Case law filed by the assessee shall not come to his rescue since the assessee has not produced any agreement with the local bodies/Government for undertaking repair and maintenance work of public roads. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal fee besides challenging levy of interest under section 234 of the Income Tax Act, 1961 [ Act in short]. 2. Brief facts of the case are that the assessee filed is return of income for the assessment year 2014-15 on 30.09.2014 admitting a total income of ₹ 17,04,82,610/-. The return of income filed by the assessee was selected for scrutiny and notice under section 143(2) of the Act was issued. Subsequently, notice under section 142(1) of the Act was also issued against which the assessee filed the details. After perusal of the details filed by the assessee and considering the submissions on various issues, the assessment under section 143(3) of the Act was completed by assessing total income of the assessee at ₹ 17,53,76, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Tribunal. Under these facts and circumstances, the disallowance of personal expenses made by the Assessing Officer and confirmed by the ld. CIT(A) stands sustained. Thus, the ground raised by the assessee is dismissed. 3. With regard to the disallowance of road repairs and maintenance, on perusal of the details, the Assessing Officer noticed that an amount of ₹ 39,44,710/- was shown as road repairs and maintenance. When the assessee was asked to explain as to how the repairs and maintenance of road had any connection with the business, it was the submission of the assessee that the road is a public property, neither belongs to the assessee nor the contractor. It was further submission that the road was laid in order to facili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les from the factory belonging to TATA STEEL and dumping them at low lying areas (unpaved lands) specified by and belong to Tata Steel. It was further submitted that the lands where the dumping is carried out do not have pucca roads and are mostly not paved and difficult for vehicle to ply. It was further submission that the assessee uses heavy vehicles such as dumpers, dozers and tippers, etc. for the said purposes. The lands on which slag-filling is done do not belong to the assessee. The lands in Jamshedpur have been taken on 25 years lease by the Tata Steel from the Jharkand Government. It was further submission that the above expenses claimed to have incurred towards land filling have been classified as road repairs and maintenance. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neither belongs to the assessee nor the contractor. Since the roads are being used by all general public and the same are generally maintained by the Government or local bodies, it is not clear as to whether the assessee has been permitted to carry out any repair work of the public road or not. In case, the local bodies/government claimed similar expenditures, then such expenditure would not be allowed to the assessee and thus, NOC from the local bodies is required for consideration. Moreover, it is required to be verified any similar expenditure incurred by the assessee in earlier year, and if so, whether it has been allowed or not. Further, the case law filed by the assessee shall not come to his rescue since the assessee has not produce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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