- (1.) This income-tax appeal relates to the assessment year 1997-98. Heard Shri R.K. Upadhyaya, learned counsel for the appellants and Shri R.S. Agrawal for the assessee.
(2.) Shri R.K. Upadhyaya, learned counsel for the appellants, submits that the certified copy of the assessment order dated August 12, 2005, has been filed today, hence the defect pointed out earlier stands removed. He further submits that the certified copy of the order dated August 12, 2005, has already been filed in Income Tax Appeal No. 74 of 2006, which records have been sent along with this appeal. In view of the filing of the certified copy of the order dated August 12, 2005, in Income Tax Appeal No. 74 of 2006, the said defect also stands removed. This appeal has been admitted on following question of law: (3) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal have erred in law in holding that the disallowance of Rs. 1,15,000 under the head 'guest house expenses' could not be made ignoring the law laid down by the Hon'ble Supreme Court in the case of Britannia Industries Ltd. v. CIT, 2005 278 ITR 546
(3.) Shri R.K. Upadhyaya, learned counsel for the appellants, submits that the issue raised in this appeal is fully covered by the judgment of the apex court in Britannia Industries Ltd. v. CIT, 2005 278 ITR 546;