CIT Vs. WINNER CONSTRUCTIONS PVT LTD

JUDGEMENT

(1.) REVENUE has preferred this appeal under Section 260A of the Income Tax Act, 1961 ('Act', for short) impugning the order dated 6.8.2010 passed by the Income Tax Appellate Tribunal ('Tribunal', for short) in the case of Winner Constructions Pvt. Ltd. The appeal pertains to assessment year 2006-07.

(2.) WHILE issuing notice on this appeal vide order dated 31st May, 2011, the notice was limited to the following question of law:

(3.) THE Assessing Officer rejected the books of accounts inter alia recording the following reasons :