2013 (2) TMI 47

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....Counsel:- R.R. Kapoor,K.N.Mishra   The present appeal has been filed under Section 260-A of the Income-tax Act, 1961, hereinafter referred to as "the Act" against the order dated 4th June, 2009 passed by the Income-tax Appellate Tribunal, Delhi Bench "C", New Delhi. The Commissioner of Income-tax, Ghaziabad has proposed the following questions of law said to be arising out of the order of ....

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....) as basic eligible is doubted and the AO as well as special auditors appointed u/s 142(2A) of IT Act, 1961, had valid and sufficient duly confronted reasons to disbelieve assessee's version." Briefly stated the facts giving rise to the present appeal are as follows: The appeal relates to the Assessment Year 2004-05. The respondent-assessee is a Cooperative Society and is engaged in the busines....