2009 (10) TMI 463

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....evenue has preferred this appeal under section 260A of the Income-tax Act, 1961 (for short, "the Act") against the order dated July 11, 2008 passed by the Income-tax Appellate Tribunal, Chandigarh Bench "A", Chandigarh in I. T. A. No. 319/ Chandi/2008 for the assessment year 2004-05, proposing to raise the following substantial question of law : "Whether on the facts and law the hon'ble Tribuna....

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.... (Appeals) deleted the said additions, taking into account the finding of the higher authority in proceedings under the Central Excise Act.  On further appeal, the Tribunal directed the framing of a fresh assessment keeping in view the judgment of this court in CIT v. K. S. Bhatia [2002] 257 ITR 614, after the Excise Tribunal decided the appeal of the Department. 3. We have heard learned c....