2015 (6) TMI 683

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....f the parties, the appeal itself is being disposed of at the stage of admission. 2. This appeal under Section 260A of the Income Tax Act, 1961 (the Act) by the Revenue challenges the order dated 6 March 2013 passed by the Income Tax Appellate Tribunal (the Tribunal). 3. The concerned assessment year is 2005-06. 4. The appellant urges the following questions of law for our consideration: ....

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....g to computation of income under Chapter, IVD, which includes section 37(1), also and thus there is no contradiction in the Assessing Officer's finding that the expenditure claimed by the assessee under Section 37(1) of the Act on account of the alleged reimbursement of expenses is disallowable in view of the overriding provisions of Section 40A(2) (b) of the Act. 5. The respondent assessee....

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..... On appeal, the Commissioner of Income Tax (Appeals), by the impugned order, partly allowed the appeal of respondent assessee. It held that the entire payment of Rs. 13.20 lacs pertains to the preceding assessment year and allowed the appeal while it sustained the disallowance at 10% on the balance amount of Rs. 64.99 lacs. 7. On further appeal, the Tribunal while dismissing the appeal, observ....

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....ot ask for the amendment in the grounds, we feel that the appeal filed does not, in effect emanate from the assessment order, hence the appeal filed by the department is at infirmity, hence the same is rejected." 8. It is a common contention of the parties that, it is Section 40A(2)(b) of the Act which was invoked by the Assessing Officer while passing the assessment order and the challenge to ....