H NABHIRAJA Vs. DY COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) SRI . Nabhiraja, Proprietor Premier Service Station is before us aggrieved by the order of the Income Tax Appellate Tribunal (for short 'the Tribunal') in IT(SS)A No. 184/Bang/2002 dated 31.1.2005 and in M.P. 77/Bang/2005 in the case on hand.

(2.) FACTS in brief are as under:

(3.) AFTER hearing, we have carefully perused the material on record. We have considered IA -II, a delay application along with the merits of the matter. In our view, in' the event of the appeal having no merit, no useful purpose would be served by issuing notice on IA. Hence, we have heard the learned Counsel both on merits as well as on IA. The appellant in this appeal is challenging the order at Annexure 'A1' passed by the Tribunal, dated 31.1.2005, the order dated 26.4.2005, Annexure 'A2' and Annexure 'A3' dated 20.1.2006.