(Per : HONOURABLE MR.JUSTICE V. M. SAHAI)
1. We have heard Mr. M.R.Bhatt, learned Senior counsel assisted by Ms.Mauna M.Bhatt, learned counsel appearing for the appellant.
2. Admit.
We formulate the substantial question of law as under:
1. Whether the Appellate Tribunal is right in law and on facts in cancelling the order under section 201(1) and 201(1A) read with section 192 and 194 of the IT Act ?
2. Whether the Appellate Tribunal is right in law and on facts in deleting the addition of Rs. 29,61,255/- for A.Y.2008-09 made under section 201(1) and 201(1A) read with section 192 and 194 of the IT Act ?
3. Issue notice to the respondent. Paper book be filed within three months.
(V.M.SAHAI,J) (N.V.ANJARIA,J) ***vckdarji Top