2008 (12) TMI 360

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....udgment: Heard Sri S. K. Garg, senior advocate assisted by Sri Rahul Shukla, learned counsel for the appellant and Sri D. D. Chopra learned counsel for the respondent. 2. Both those appeals have been filed by the assessee against the different orders of the Income-tax Appellate Tribunal dated July 22, 2008 and January 21, 2008, for the assessment years 2000-01 and 2002-03. 3. The brief fa....

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....h may be considered in the hands of the beneficiary. 4. However, the Assessing Officer has disallowed the said expenses for both the assessment years under consideration. The first appellate authority has disallowed the expenses pertaining to the electricity and telephone. However, the matter pertaining to the travelling expenses was restored to the Assessing Officer. 5. In second appeal, th....

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....i Vikram Kothari where the addition of rupees one lakh for each assessment year under consideration was upheld for the earlier assessment years, which was accepted by the assessee. However, when the similar relief was to the assessee for the assessment years under consideration then the assessee has filed these appeals. 7. Further submission of the respondent's counsel is that the Tribunal obse....

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....en by the Tribunal for each assessment year under consideration by following its earlier decisions which were accepted by the assessee. 9. For both the assessment years under consideration, the fact and circumstances are identical where on the basis of the estimate, the partial relief was given to the assessee. It is a question of fact. Needless to mention that the Tribunal is a final fact find....