2013 (12) TMI 249

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.... legality and correctness of the order passed by the Income Tax Appellate Tribunal, Bangalore Bench in ITA Nos.220/Bang/2012 for the assessment year 2008-09. 2. Heard Sri Y.V Raviraj for the appellant. The respondent-assessee filed return of income for the assessment year 2008-09 by order of assessment passed u/s 143(3) of the Act. The Assessing Officer disallowed certain expenditure and added ....

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....ed as a legal tender and the question of adding the same by deleting from the business expenses is an error committed by the Assessing Officer. Accordingly, the appeal came to be allowed. Challenging the findings of the Income Tax Appellate Tribunal, the present appeal is filed. 3. Having heard Sri Y.V. Raviraj, learned counsel for the revenue we do not see any substantial question of law arise....