M.L. Jaiswal Vs. Assistant Commissioner of Income Tax - Court Judgment

SooperKanoon Citationsooperkanoon.com/1040733
CourtMadhya Pradesh High Court
Decided OnJul-18-2012
AppellantM.L. Jaiswal
RespondentAssistant Commissioner of Income Tax
Excerpt:
i.t.a.no.20/2011 18.7.2012 shri mukesh agarwal, counsel for appellant. shri sanjay lal, counsel for respondents. this appeal is admitted on the following substantial question of law :- “whether the tribunal has committed a grave error in confirming the assessment order passed by the ao thereby sustaining the addition of rs.1,52,304/- towards travelling expenses since in reversing the decision of cit(a) and itat did not consider the fact that a similar addition made by the ao for court expenses was deleted by cit(a).”. notice on behalf of respondents is accepted by shri sanjay lal. be listed for hearing in due course. (krishn kumar lahoti) (smt.vimla jain) judge judge m.
Judgment:

I.T.A.No.20/2011 18.7.2012 Shri Mukesh Agarwal, counsel for appellant.

Shri Sanjay Lal, counsel for respondents.

This appeal is admitted on the following substantial question of law :- “Whether the Tribunal has committed a grave error in confirming the assessment order passed by the AO thereby sustaining the addition of Rs.1,52,304/- towards travelling expenses since in reversing the decision of CIT(A) and ITAT did not consider the fact that a similar addition made by the AO for court expenses was deleted by CIT(A).”.

Notice on behalf of respondents is accepted by Shri Sanjay Lal.

Be listed for hearing in due course.

(Krishn Kumar Lahoti) (Smt.Vimla Jain) JUDGE JUDGE M.