PR. COMMISSIONER OF INCOME TAX Vs. NAVRATAN JAIN

JUDGEMENT

(1.) Heard learned advocate Mr.Rudram Trivedi for learned advocate Mrs.Kalpana K. Raval for the appellant.

(2.) This Tax Appeal is filed under Sec. 260A of the Income Tax Act, 1961 (for short 'the Act') raising following substantial questions of law arising out of the judgment and order dtd. 13/4/2022 passed by the Income Tax Appellate Tribunal, Surat (for short 'the Tribunal') in ITA No.200/SRT/2019 for the Assessment Year 2008-2009:-

(3.) Brief facts of the case are that: