2012 (1) TMI 73

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....tion 260 A of the Income Tax Act, 1961 (hereinafter referred to as the Act) has been filed against the order dated 30.11.2006 passed by the Income Tax Appellate Tribunal, Agra Bench, Agra. The Commissioner, Income Tax, Agra has proposed the following questions of law said to be arising out of the order of Income Tax Appellate Tribunal.   "1. Whether the ex-gratia compensation receipt under....

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....assessee preferred an appeal before the Commissioner, Income Tax (Appeals) Agra. The Commissioner of Income Tax (Appeals)-I, vide order dated 22.06.2004 had partly allowed the appeal. He gave the benefit of section 89(1) of the Act. The Revenue feeling aggrieved preferred an appeal before the Tribunal and the Tribunal vide order dated 30.11.2006 had been pleased to dismiss the appeal.   We....