(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) We have heard Mr. M.R. Bhatt, learned Senior Standing counsel assisted by Mrs. Mauna M. Bhatt, learned Standing Counsel for the revenue.
ADMIT.
We formulate the following substantial question of law which arise in this appeal :-
"Whether the Appellate Tribunal is right in law and on facts in setting aside the issue to the file of Assessing Officer in respect of disallowance of commission, sale promotion and advertisement expenses amounting to Rs.25,30,100/-, despite Appellate Authority having all the facts on record?"
Issue notice to the other side. Paper book be filed within 3 months.
[V.
M. SAHAI, J.] [N.
V. ANJARIA, J.] Savariya Top