2008 (8) TMI 790

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....anjunath J.-This appeal is by the Revenue challenging the order passed by the Income-tax Appellate Tribunal, Bangalore Bench, in I.T.A. No. 48/Bang/03, dated April 8, 2004. Though several questions are raised by the appellant in the appeal memo during the course of arguments, it is brought to our notice that the question of law framed in the appeal memo required to be reframed. Accordingly, we ....

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....e and Police Department to conduct raid. The Assessing Officer disallowed the claim of the assessee on the ground that such expenditure amounts to bribe. The order passed by the Assessing Officer was challenged before the Commission of Income-tax (Appeals) which appeal came to be dismissed. Against which the assessee filed an appeal before the Income-tax Appellate Tribunal, which appeal has been a....

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.... to conduct a raid, no document was produced before the Assessing Officer. Taking us through the findings of the Assessing Officer, he contends when no such material was placed before the Assessing Officer to show that it was an expenditure really incurred to conduct the raid and whether so much amount was required for conducting the raid has to be examined, Since such material is not placed befor....