2010 (11) TMI 55

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....llate Tribunal (the Tribunal) Order dated 15.2.2007 in respect of assessment year 2001-02 passed under the Income Tax Act, 1961 (the Act). 2. We have heard Sri RK Upadhayaya, counsel for the Department and Sri Mohit Kumar, counsel for the assesee. The department has raised the following five substantial questions of law in the appeal. (i) Whether on the facts and in the circumstances of the ca....

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....t, 1961; (iii) Whether on facts and in the circumstances of the case, the learned Tribunal have erred in law deleting the disallowance of Rs. 2 lacs out of the 'Buiding repair at Meerut'' ignoring the fact that the Building was on rent from a person specified under section 40(A) (2)(b) and copy of Agreement was not produced to prove that the repair - expenses were to be borne by the Tenant and ....

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....ived and the assessee failed to produce the Transporters. 3. The Tribunal has decided the first question in favour of the asseesee on the basis of the judgment given in the case of sister concern of the asseessee in ITA No. 189/BEL/05 dated 26.10.2004 in respect of assessment year 1997-98. The department had filed ITA No. 18 of 2005 against the aforesaid judgment. It was dismissed on 1.9.2007. ....