COMMISSIONER OF INCOME TAX Vs. ANJUM G. BALAKHIA

JUDGEMENT

(1.) By way of these appeals, the appellant has challenged the order of the Income-tax Appellate Tribunal (hereinafter referred to as "the Tribunal") whereby the Tribunal has allowed the appeal of the assessee. Hence Tax Appeal Nos. 1151 of 2008 and 1188 of 2008 have been filed by the revenue. Tax Appeal No. 800 of 2013 has been filed by the assessee against the order of the Tribunal has allowed the appeal preferred by the assessee partly.

(2.) While admitting the appeals, so far as Tax Appeal Nos. 1151 of 2008 and 1188 of 2008 are concerned, this court has framed the following substantial questions of law:

(3.) So far as Tax Appeal No. 800 of 2013 is concerned, this court while admitting the matter has framed the following substantial questions of law: