TMI Blog1975 (9) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate Tribunal has stated a case and referred the following question for opinion of the court : "Whether, in the facts and circumstances of the case, without rejecting the accounts, the Appellate Tribunal was justified in sustaining disallowance of the expenditure of Rs. 30,000 on coal account and directing addition of that amount to the assessee's income for the year ?" The year of assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e past record as referred to by the Income-tax Officer and the Appellate Assistant Commissioner while dealing with the assessment of this year has been altered by the findings of the Appellate Assistant Commissioner pursuant to the direction in second appeal. Before the Tribunal, however, the result of the investigation was noticed. The Tribunal has indicated in paragraph 3 of its appellate order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered to be unreasonable expenses." After referring to the matter from this point, the Tribunal, ultimately, upheld the addition of Rs. 30,000. Mr. Pasayat for the assessee has placed a statement in respect of the assessment years 1963-64 to 1969-70 in regard to consumption of coal, its ratio and the claim raised by the assessee and as accepted by the department. As it appears, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erent view from what has been adopted in second appeal. But, as the reasons have not been given and the reference to the record reflects a different position, we are inclined to hold that the Tribunal was not justified in sustaining disallowance of expenditure of a sum of Rs. 30,000 on the head of coal expenses. On the other hand, it would be reasonable to adopt the past record and fix the average ..... X X X X Extracts X X X X X X X X Extracts X X X X
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