TMI Blog2011 (7) TMI 1385X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. Briefly stated, the facts of the case are that the assessee has filed her return of income along with audited balance sheet on 30.10.2006 declaring a net profit of ₹ 4,42,950 in the status of individual. The return was processed under section 143(1) of the Income-tax Act, 1961 (in short the Act ) on 5.2.2007. The case was selected for scrutiny. Notice under section 143(2) of the Act was issued to the assessee. The questionnaire was also issued on 22.5.2008. After affording an opportunity of being heard to the assessee, the Assessing Officer made an addition of ₹ 10,000 out of Repair Machinery Equipment Expenses . The Assessing Officer has discussed this issue in para 3 of the assessment order. The Assessing Officer h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the entire facts and circumstances of the present case, we delete the disallowance of ₹ 10,000. Accordingly, ground No. 1 stands allowed. 6. Ground No. 2 of the appeal reads as under:- 2. On the facts on record the Learned Commissioner of Income Tax (Appeals)-ll, Lucknow ought to have deleted the adhoc disallowance of ₹ 25,000/- made out of Running/Maintenance of Generator expenses. 7. The Assessing Officer has discussed this issue in para 4 of the assessment order. According to the Assessing Officer, the assessee has debited ₹ 3,44,403 under the head Running Maintenance of Generator Expenses . The Assessing Officer has disallowed a sum of ₹ 25,000 under this head on the ground that the assessee produced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reads as under:- 3. On the facts on record the Learned Commissioner of Income Tax (Appeals)-ll, Lucknow ought to have deleted the disallowance (made under a wrong presumption of ownership) of ₹ 61,959/- (₹ 29,646/- incurred under the head running maintenance of vehicle, it's depreciation ₹ 29,446/- and interest on car loan ₹ 2,867/-). 11. The Assessing Officer has discussed this issue in para 5 of the assessment order. According to the Assessing Officer, the assessee has debited ₹ 29,646 under the head Running and Maintenance of Vehicle Expenses . The Assessing Officer noticed that during the assessment proceedings the assessee did not have any Car. The Assessing Officer further observed that the M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assessing Officer and confirmed by the ld. CIT(A) deserves to be deleted. We find that the assessee has filed Form of Certificate of Registration issued under Central Motor Vehicles Rules, 1989 which is available at page 20 of assessee s compilation. As per this Certificate, an Esteem Maruti Car No.UP-32 AF-4016 is registered in the name of the assessee, Smt. Rajmati Devi. Further, the certificate is valid from 15.9.2000 to 14.9.2015. From the said Certificate, it is also clear that the Car is hypothecated with Urban Co-operative Bank Ltd. This Certificate was issued on 15.9.2000. The assessee has also submitted a copy of Insurance Coverage Certificate of the Car which is available at page 22 of the paper book. As per this Certificate als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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