COMMISSIONER OF INCOME TAX Vs. RATANLAL VYAPARILAL JAIN

JUDGEMENT

(1.) IN this appeal under s. 260A of the IT Act, 1961 (the Act), appellant -Revenue had originally proposed the following questions : Tax Appeal No. 661 of 2009 :

(2.) SUBSEQUENTLY , learned advocate for the appellant -Revenue has reframed the questions as follows : Tax Appeal No. 661 of 2009 :

(3.) TRIBUNAL (the Tribunal), the same were taken up for hearing together and are disposed of by this common judgment.