2017 (9) TMI 2007

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....nt : None ORDER PER P. K. BANSAL, V.P. This appeal has been filed by the Revenue against the order of the CIT(A) dated 28/12/2015 by taking the following grounds: "1. The Order of the Hon'ble Dispute Resolution Panel, Bangalore in DRP No: 330/DRP-2-BNG 2015-16 dated 09/12/2015 is opposed to law, weight of evidence, facts and circumstances of the case. 2. Whether the ....

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....ngalore may be set aside and that of the Assessing Officer restored." 2. None appeared on behalf of the assessee, even though the notice was duly sent therefore, we decided to dispose of the appeal of the Revenue after hearing Learned D. R. and considering the material available on record. 3. The only issue involved in this appeal relates to the treatment of expenditure relating to improveme....

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.... jewellery display, electrical work etc. and the expenditure does not include any expenditure undertaken for civil construction. Since the expenditure were the revenue expenditure therefore, he claimed it while computing the income as revenue expenditure. The assessee has placed reliance on the decision of Hon'ble Kerala High Court in his own case for assessment year 2007-08 as reported in 49 ....

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....g with the orders of the tax authorities below. We noted that the said issue is duly covered in favour of the assessee in assessee's own case for the assessment year 2007-08 by the order of Hon'ble Kerala High Court as reported in 49 Taxman.com 437. Learned D. R. even though relied on the order of the Assessing Officer but did not disagree that the issue is not covered by the decision of Hon&#....