MANCHANDA INTERNATIONAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) ADMIT .

(2.) AT the request of learned counsel for the parties, we are taking up this appeal for final disposal.

(3.) THE question that is to be considered by the Court is as under : "Whether the Tribunal, while restoring the additions to the file of AO, exceeded its jurisdiction in restoring the addition in relation to the trade creditor namely, M/s M.S. Impex, which was not even the subject -matter of appeal ?