COMMISSIONER OF INCOME TAX Vs. ATMA PRAKASH BATRA

JUDGEMENT

(1.) In this appeal under section 260A of the Income-tax Act, 1961 ("the Act"), the appellant-Revenue has challenged the common order dated December 12, 2008, made by the Income-tax Appellate Tribunal, Ahmedabad Bench "C" (the Tribunal), by proposing the following five questions :

(2.) The assessee is an individual and is engaged in the business of exporting of processed cloth. The assessment year is 2004-05 and the corresponding accounting period is the financial year 2003-04.

(3.) The proposed questions No. 1, 2 and 3 relate to three difference issues whereas proposed questions No. 4 and 5 are general in nature relating to all the first three questions.