2008 (6) TMI 207

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....e for the respondent. JUDGMENT The judgment of the court was delivered by RAMACHANDRAN NAIR J. - Heard Sri. K. R. Sudhakaran Pillai, counsel appearing for the assessee-appellant and Standing Counsel appearing for the Income Tax Department. The only question raised is whether the Tribunal was justified in confirming disallowance of Rs.5,40,000/- towards electricity charges paid by the asse....

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....y charges paid to the lesseee. The Tribunal rejected the claim of the assessee and confirmed disallowance because there was no acceptable evidence. We also feel that if at all assessee's claim is bonafide, assessee could have produced documents in the form of assessment order completed in the name of the lessee showing inclusion of Rs.5,40,000/- being the reimbursement received from the appellant.....