2013 (2) TMI 374

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.... HEMANT GUPTA, J. This order shall dispose of the above mentioned two Income Tax Appeals filed under Section 260-A of the Income Tax Act, 1961 (for short 'the Act') against the order dated 20.03.2012 passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar (for short 'the Tribunal') in respect of the assessment year 2007-08 raising the following substantial questions of law: "(i) W....

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....red for performing the Akhand Path holding that no specific defect were found by the A.O. whereas specific defects were duly found i.e. several receipts did not carry any particular remarks i.e. the purpose for which these were issued and the assessee failed to prove that all the receipts issued were for performance of Akhand Path?" The Commissioner of Income Tax (Appeals) as well as the Tribunal....