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TMI Blog2012 (9) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... hananjay Awasthi, learned counsel appearing for the Income-tax Department. Shri Rohit Agarwal appears for the respondent-assessee. 2. This Income Tax Appeal under Section 260-A of the Income Tax Act, 1961 (the Act) arises out of judgment and order dated 14.11.2008 passed by the Income Tax Appellate Tribunal, Amritsar Bench (Camp at Meerut) in I.T.A. No. 110/Del/2007, for assessment year 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pital works during the year." 3. The respondent-assessee is engaged in the business of exporting processed meat. It purchased meet from the meat suppliers and made payments to them during the year. The AO found that the payments were not made by cross cheque and thus disallowed the payments under Section 40A (3) of the Act. On the question of amounts spent on the repairs of the buildings, the AO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the year and the definition of words "current repairs" under Section 31 of the Act. 5. Similar questions had come up for consideration in respect of the same assessee for the assessment year 2001-02. This Court, while deciding the Income Tax Appeal No. 707 of 2007 (The Commissioner of Income Tax vs. M/s Milky Exports International) decided on 15.11.2010, considered question no. 4, which is th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e judgment of this Court, decided both the questions in favour of the assessee and upheld the allowance of Rs. 26, 14, 354/-, which was deleted by the AO under Section 48 (3) of the Act. 7. We do not find that the Tribunal, while following the judgment of this Court on the same questions, committed any error of law. The questions raised before us are covered by the judgment of this Court between ..... X X X X Extracts X X X X X X X X Extracts X X X X
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