- (1.) The subject matter of appeal is a judgment and order dated 19th March, 2007 passed by the Income-tax Appellate Tribunal, "D" Bench, Kolkata pertaining to the assessment year 2001- 02.
(2.) The assessee is an individual. He is in the business of producing tele serials. He has offices at Calcutta, Bangalore, Delhi and Mumbai. He had shown to have incurred expenses on account of telephone a sum of Rs.4,69,883/- and a sum of Rs.35,041/-. The assessing officer disallowed 20% of the aforesaid expenditure amounting to a sum of Rs.1,06,385/- on the ground that the assessee did not maintain call book for monitoring calls and that a part of such calls were for personal and non-business use. The CIT(A) upheld that order. The learned Tribunal restricted the dis-allowance to a sum of Rs.80,000/-. In other words, the learned Tribunal granted relief to the extent of a sum of Rs.26,385/-.
(3.) The assessee had claimed to have spent a sum of Rs.4,06,820/- on account of expenses of the Mumbai office. Part of the expenses were supported by internal debit vouchers. The assessing officer, however, chose to disallow 20% of such expenses amounting to a sum of Rs.81,364/-. The assessee had claimed a sum of Rs.92,421 and Rs.39,523 under the heading of 'General Expenses and Tea and Tiffin' respectively, supported by debit vouchers. The assessing officer in this case also disallowed 20% of the expenses amounting to a sum of Rs.26,389.;