2014 (1) TMI 763

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.... Mathur ORDER Both the Cross Appeals have been filed by the assessee as well as by the Department under section 260-A of the Income Tax Act, 1961 against the judgement and order dated 28.11.2008 passed by the Income Tax Appellate Tribunal, Lucknow ITA No.736/Luc/2008 and ITA No.763/Luc/2008 for the assessment year 2005-06. On 21.04.2009, the Appeal No.34 of 2009 is admitted on the following sub....

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.... material and without even pointing out as to what expenditure was not verified or vouched in the books of accounts of the appellant ? Similarly, on 27.05.2009, the Appeal No.42 of 2009 is admitted on the following substantial question of law: "Where on the facts and in the circumstances of the case, the learned Income Tax Appellate Tribunal erred in law in restricting the dis-allowance under se....

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....a Singh. The remaining amounts were disallowed. However, the CIT (A) has given full relief to the assessee by allowing the entire amount pertaining to Dr. Amar Singh and Dt. Anita Singh. He has disallowed only Rs.1.0 lacs in case of Dr. Anita Singh. However, in Cross Appeals, the Tribunal has observed that the salary of last year will be allowed. In addition, during the assessment year under cons....