Pramod Kumar, A.M. - This is an appeal filed by the assessee and is directed against the order dated 24th January 2001, in the matter of assessment under section 143(3) of the Income-tax Act, 1961, for the assessment year 1997-98.

2. During the course of hearing before us, learned counsel did not prefer to advance any specific arguments in support of first ground of appeal, i.e. against quantum of CIT(A)’s confirming the disallowance in respect of personal use of electricity expenses, motor car expenses and telephone expenses. He relied upon the submissions before the authorities below which are on record, and which we have carefully gone through. Having given our thoughtful consideration to material on record, and having carefully perused the orders of the authorities below, we do not see any need to interfere in disallowance of two-third of electricity expenses and one-fourth of car maintenance, car depreciation and telephone expenses. We approve the same and decline to interfere in the matter.

3. Ground No. 1 is thus dismissed.

4. In ground No. 2, the assessee is aggrieved that the CIT(A) has erred in confirming the addition, made by the Assessing Officer under section 28(iv)