C B SURATWALA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) LEAVE to substitute the relevant orders of the A.O. as well as C.I.T. (Appeals) in respect of A.Y.1998 -1999.

(2.) WITH the consent of the learned counsel appearing for both the sides, the appeal is finally heard.

(3.) THE present appeal has been preferred by the Assessee against the order of the Tribunal on the following questions of law: -