2015 (3) TMI 402

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.... N. Mahajan, B. Agrawal, D. Awasthi For the Respondent : S. K. Garg, Ashish Bansal ORDER 1. Heard Sri Dhananjay Awasthi, Advocate for appellant and perused the record. 2. The following two questions of law were formulated by this Court while admitting the appeal on 09.07.2009: "1. Whether on the facts and circumstances of the case, the Hon'ble ITAT was correct in law in holding ....

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....Whether there existed any figure like Rs. 7,35,787/-, which formed the basis of discussion by Commissioner of Income Tax in its order dated 14.02.2002 passed under Section 263 of Income Tax Act, 1961 (hereinafter referred to as the "Act, 1961"), which was considered in the context of Section 43-B of Act, 1961?" 4. Before Tribunal the assessee specifically raised an issue that this figure of Rs.....