LAWS(DLH)-2011-1-414

PROGRESSIVE COMMERCIAL ENTERPRISES LTD Vs. CIT

Decided On January 24, 2011
Progressive Commercial Enterprises Ltd. Appellant
V/S
CIT Respondents

JUDGEMENT

(1.) In the captioned appeals the following questions of law have been framed for our adjudication.

(2.) Whether the Tribunal was correct in law in not accepting the alternative contention of the Assessee that, in any case, the disallowance could not be more than Rs. 14,480/-?

(3.) Whether the Tribunal was correct in law in sustaining the order of the Commissioner of Income Tax (Appeals) on the issue of addition of Rs. 2,50,000/- on the ground that no specific ground in respect of the said addition had been raised before him?