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2011 (2) TMI 74
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....asthi,G.Krishna,R.K. Upadhaya,S Chopra 1. This is an appeal against the order of Income Tax Appellate Tribunal, Allahabad (the Tribunal) dated 30.5.2002 arising out of proceedings under section 271(1)(c) of the Income Tax Act, 1961 (the Act) in respect of assessment year 1989-1990. 2. We have heard Shri Krishna Agarwal, cousnel for the appellant and Shri R.K. Upadhyaya, cousnel for....