COMMISSIONER OF INCOME TAX Vs. NEELAVATHI

JUDGEMENT

(1.) The revenue has come up in this appeal challenging the order passed by the Income-tax Appellate Tribunal. Bangalore, in C.O.NO.53/Bang/1995 in ITA. No. 364/Bang/95 dated 13.10.2003.

(2.) The facts leading to the case are hereunder: The respondent-assessee filed the return of income for the assessment year 1992-93 and thereafter he filed revised return. The case was taken up for scrutiny assessment. During the course of scrutiny, it is noticed that a sum of Rs. 86.000/- was claimed as expenditure for having paid money to local police and local gundas towards the maintenance of theatre run by the assessee viz., Vinayaka Touring Talkies and Sri Krishna Theatre. The expenditure of Rs.86.000/- claimed spent on the above heads by the assessee is disallowed by an order dated 31.3.1994.

(3.) Aggrieved by the same, the assessee filed an appeal before the Commissioner of Incom-tax (Appeals)-II who concurred with the view expressed by the Assessing Officer dismissed the appeal. Aggrieved by the same, the assessee filed the second appeal before the Income Tax Appellate Tribunal who allowed the appeal in part allowing deduction of Rs.50.000/- as against Rs.86.000/-. Being aggrieved by the same, the present appeal is filed.