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TMI Blog2009 (11) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee filed assailing the order passed by the ITAT in ITA NO. 1071/Bang/06 dated 23.10.2008. 2. The facts Leading to the filing of this appeal are that, on account of certain deviations in buildings constructed by the assessee, an application made before the municipal authorities foe regularisation of the same and the statutory authorities on consideration of such representation and afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate Tribunal in ITA NO. 1071/2001-02/Bang/06. The Tribunal on consideration of the submains made by the learned counsel for the assessee and also hearing the departmental representative, confirmed the orders by the assessing authority aa also the Appellate Authority. 4 The assessee not being satisfied with the order of the Tribunal, is now assailing the orders of the authorities and would c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;ble Supreme Court in the matter of Commissioner of Income Tax and Another - Vs -Distillers Co.Ltd. reported in (2007) 290 ITR (SC). 7. Per contra, Sir.K. V. Arvind, learned counsel appearing for the respondent- department would submit that the amount that has been paid by the assessee is for compounding the offence under the municipal laws and authorities have rightly held that explanation to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act. The learned counsel for appellant has been unable to demonstrate as to how the said decision is inapplicable to the facts of the case. Hence, we do not see any ground to take a different view from the view taken in Mamta's case referred to supra. We do not see any substantial question of law that arises for consideration in this and we also do not see that any ground has been made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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