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2016 (6) TMI 1235

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Full Text of the Document

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....UDGMENT 1. This appeal under section 260A of the Income-tax Act, 1961 (the Act) challenges the order dated March 20, 2013 passed by the Income-tax Appellate Tribunal (the Tribunal) relating to the assessment years 2002-03, 2004-05, 2005-06 and 2007-08. 2. This appeal raises the following common question of law in respect of all the four assessment years for our consideration : "(i) Whether on ....