ANANT VALLAVDAS MEHTA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THESE are the cross appeals filed by the Assessee and the Revenue against the order of the Commissioner of Income -tax (Appeals) -XI, Ahmedabad dated 31.12.2012 for Assessment Year 2008 -09.

(2.) IN the assessee's appeal, the assessee has taken the following effective grounds of appeal: - -

(3.) THE Assessing Officer made the addition by observing as under: - -