CIT Vs. RISHIKESH BUILDCON PVT LTD

JUDGEMENT

(1.) BY order dated 10th March, 2011, the following substantialquestions of law were framed :

(2.) THE present appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961 ('Act', for short) pertains to assessment year 2006-07.

(3.) DURING the course of assessement proceedings in the case of the assessee, it was noticed by the Assessing Officer that the assessee had claimed that it had carried out work worth Rs. 4.92 crores for PGF Ltd. but the TDS certificate issued by PGF Ltd. was only in respect of Rs. 4.55 crores.