SHIVAM INVESTMENTS Vs. ASSTT. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This appeal under Sec. 260A of the Income Tax Act, 1961 (for short, "the Act, 1961") is at the instance of an unsuccessful assessee and is directed against the order passed by the Income Tax Appellate Tribunal dtd. 15/12/2021 in the IT (SS)A No.56/AHD/2015 for the assessment year 2004-05.

(2.) The assessee has proposed the following two questions of law for the consideration of this Court:

(3.) The Income Tax Appellate Tribunal looked into the two issues for the purpose of deciding the appeal filed by the writ applicant herein. The two issues are as under: