CIT Vs. ANIL KUMAR BHATIA

JUDGEMENT

(1.) ITA Nos.1626, 1632, 1998, 2006, 2019 and 2020 of 2010 are six appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, which is hereafter referred to as the 'Act'. The assessment years involved are 2000-01 and 2002-03 to 2005-06.

(2.) On 14 th May, 2012, the following substantial questions of law were framed, which are common to all the six appeals and they were heard: -

(3.) We may clarify that in Q. No.2 the reference to the assessment year "2000-01" should rightly be "2003-04" and to the assessment year "2005-07" should be 2005-06.