( 1 ) IN this rule the petitioner challenges the appellate order passed by the AAC, The appellate order is in the following terms;" IN THE OFFICE OF THE APPELLATE ASSISTANT commissioner OF INCOME-TAX: range : 'af': CALCUTTA date of order : 30-12-72 Appeal No. 59. AF/hc/cal. 71-72. Instituted on the 17th March, 1972, from the order of the Income-tax Officer of E-Ward/hc/cal. (Sri P. N. Ghosh): (1) Year of assessment 1967-68 (2) Name of appellant M/s. Mohanlal Soni (3) Income assessed Rs. 73,970 (4) Tax demanded -- Income-tax/ Super-tax Rs. 11,366 (5) Section under which assessment was made 143 (3)Date of hearing : 28-12-1972 present for appellant: Sri I. C. Sancheti, Advocate. APPELLATE order AND GROUND OF DECISION. The present appeal is against the I. T. assessment order for the assessment year 1967-68 passed by the ITO, E-Ward/hc/cal. on 31-1-72. 2. At the time of appeal hearing, the objection was taken to the disallowance of general expenses to the tune of Rs. 2,000. Before me it was stated that for the earlier years also there was a disallowance of Rs. 2,500 made by the ITO and the AAC allowed a relief of Rs. 1,000. Keeping the circumstance in view, I