2013 (5) TMI 363

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....an and Alok Mittal, Advocates. ORDER Hemant Gupta, J Present appeal under Section 260-A of the Income Tax Act, 1961 (for short the 'Act') arises out of an order passed by Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh on 06.06.2006 for the assessment year 1996-97. The revenue has claimed following substantial question of law: - "Whether, on the facts and in the circumstanc....

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..... Learned counsel for the assessee relied upon Commissioner of Income Tax vs. Chanchani Brothers (Contractors) Pvt. Ltd, 161 ITR, 418 Patna, Commissioner of Income Tax, Simplex Concrete Piles (India) Pvt. Ltd., 179 ITR 8 (Calcutta), Commissioner of Income Tax vs. East Coast Constructions and Ind. Ltd, (2006) 283 ITR 297 (Mad), Commissioner of Income Tax vs. Associated Cables P. Ltd, (2006) 286 ....