Commissioner vs M. Sahai

(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) Heard Ms. Paurami Sheth, learned Standing counsel for the revenue.

ADMIT.

We formulate the following substantial question of law which arises in this appeal :-

"Whether the Appellate Tribunal is right in law and on facts in allowing the appeal of the assessee by holding that the Assessing Officer has not justified in making the addition of Rs.94,53,513/- under Section 41 (1) of the I.T. Act ?"

Issue notice to the other side. Paper book be filed within 3 months.

[V.

M. SAHAI, J.] [N.

V. ANJARIA, J.] Savariya Top