COMMISSIONER OF INCOME TAX Vs. K S DATTATREYA

JUDGEMENT

(1.) The questions of law referred are as under:

(2.) Whether on the facts and in the circumstances of the case, the ITAT was right in law in holding that the Commissioner of Income Tax (Appeals) has no jurisdiction to consider the genuineness of the cash credit in the name of Raj Naik?

(3.) Whether on the facts and in the circumstances of the case, ITAT was right in law in setting aside the enhancement made by the CIT(A) as illegal ?