MD. SAHABUDDIN Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS is an appeal filed by the assessee against the order of ld. Commissioner of Income Tax (Appeals) - XXIV, Kolkata in Appeal No. 676/CIT(A) -XXIV/38(4)/09 -10 dated 18.06.2012 for the assessment year 2005 -06.

(2.) SHRI S.M. Surana, Advocate and Shri Sunil Surana, Advocate, represented on behalf of the assessee and Shri Apurva Kumar Das, JCIT, Sr. D.R., represented on behalf of the Revenue.

(3.) IN the assessee's appeal, the assessee has raised the following grounds: -