(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) We have heard Mr. R. K. Patel, learned counsel for the assessee.
ADMIT.
We formulate the following substantial questions of law which arises in this appeal as under :-
"(1) Whether on facts, the Tribunal is right in law in confirming the addition / disallowance of Rs.29,81,671/- made by the Assessing Officer on processing profit and loss account while rejecting the book result under Section 145 of the Income Tax Act, 1961 ?
(2) Whether on facts and evidence on record, the Tribunal's approach of confirming the addition results into 'vitiated' findings of fact not sustainable in the eyes of law ?"
Issue notice to the other side. Paper book be filed within 3 months.
[V.
M. SAHAI, J.] [N.
V. ANJARIA, J.] Savariya Top