2009 (11) TMI 65

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....ee. SATISH KUMAR MITTAL, J. (Oral) The assessee has filed this appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as `the Act'), against the order dated 25.5.2009, passed by the Income Tax Appellate Tribunal, Bench A, Chandigarh (hereinafter referred to as `the ITAT') in ITA No. 21/Chd/2009, pertaining to the assessment year 2005-06, raising the following substantial....

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....e Commissioner of Income Tax (Appeals), Karnal [hereinafter referred to as `the CIT (A)] as well as the ITAT have affirmed the finding of the Assessing Officer that the said expenditure was not on account of repair and maintenance, as claimed by the assessee, but the same was on account of installation of machinery. It has been held that as per the details filed, the expenditure was charged to ere....