COMMISSIONER OF INCOME TAX Vs. NATWARLAL SHIRCHAND SANGH

JUDGEMENT

(1.) THE present appeal under section 216A of the Income Tax Act, 1961 has been preferred by the Revenue against the order dated 09 -02 -2011 of the Income Tax Appellate Tribunal, Ahmedabad Bench in ITA No.2860/Ahd/2010 proposing the below mentioned questions formulated in the Memorandum of Appeal as substantial questions of law:

(2.) AT the outset it may stated that Question (C) and question (D) related to the grounds nos. 3, 4 and 5 initially raised by the assessee before the Tribunal, but ultimately the assessee did not press the issues covered under said grounds, as recorded by the Tribunal in paragraph No.9 of its order. Those issues were with regard to the addition of commission expenses, labour expenses under section 40a(i), telephone expenses and vehicle expenses. In that view, the question in respect of them could not have been formulated and pressed in service for consideration in this appeal. Learned advocate for the appellant, therefore, rightly stated that she does not press question (C) and question (D).

(3.) WE have heard learned advocate Ms. Mauna Bhatt for the appellant, who could took us through the impugned order and the record of the appeal.