2017 (1) TMI 1103

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....Prakash Chandra,Vishal Khandelwal ORDER Heard Sri Manu Ghildyal, learned Counsel for the department and Sri Prakash Chandra, learned Counsel for the assessee. This is an appeal under Section 260A of the Income Tax Act, 1961 for the assessment year 2001-2002. The questions of law sought to be answered are hereunder:- "1. Whether on the facts and in the circumstances, the Hon'b....

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.... the circumstances, the Hon'ble ITAT is legally correct in confirming the finding of the CIT (Appeals)-1, Agra in deleting the aforesaid addition of Rs. 88,06,515/-, following its own decision dated 29.3.2007 in I.T.A. No.241/Agr./2002 for A.Y. 1998-99 and order dated 30.3.2007 in ITA No.26/Agra/ 2004 for A.Y. 2000-2001 which has not been accepted and a separate appeal u/s 260A of I.T. Act, 19....

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....f Hon'ble Supreme Court in the case of CIT Vs. British Paints Ltd.-188 ITR 44 ? 6. Whether on the facts and in the circumstances, the Hon'ble ITAT is legally correct in holding that that issue relating to inclusion of excise duty amounting to Rs. 3,44,914/- in the cost of raw material for finished goods is covered by the decision of Hon'ble Madras High Court in the case of Sou....