2009 (1) TMI 260

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....nts, on the question of admission. 2. This is an appeal at the instance of the Revenue under section 260A of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), against the order dated November 8, 2007, passed by the Income-tax Appellate Tribunal Bangalore Bench (B) in I. T. A. No. 132/Bang/2007 for the assessment year 2003-04. 3. Paragraph 2.1 of the impugned order passed by the Tr....

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....t report was in fact filed before the Assessing Officer before completion of assessment proceeding. Therefore, in our opinion, considering the decisions of different High Courts, we are of the view that the impugned order did not require any interference. This ground is accordingly rejected." 4. Perusal of the aforesaid order makes it clear that the Tribunal has placed reliance on two judgments o....