2008 (8) TMI 346

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.... the respondent. JUDGMENT The judgment of the court was delivered by K. L. MANJUNATH J. - This appeal is by the assessee challenging the divergent findings of the Commissioner of Income-tax (Appeals) and the Income-tax Appellate Tribunal, Bangalore Bench in I. T. A. No. 458/Bang/2000 dated October 29, 2001, raising the following substantial question of law: "Whether, on the facts and i....

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.... Commissioner of Income-tax (Appeals) reversed the order passed by the Assessing Officer, against which, the Revenue went up in appeal before the Income-tax Appellate Tribunal. The Tribunal has reversed the order passed by the Commissioner of Income-tax (Appeals) and confirmed the order passed by the Assessing Officer. Against the order of the Tribunal, the present appeal is filed. 4. Having he....