ROOPMANGAL STORES Vs. THE INCOME TAX OFFICER

JUDGEMENT

(1.) By way of this Appeal, the Appellant has challenged the judgment and order dated 28.01.2004 of the Income Tax Appellate Tribunal, Ahmedabad Bench "B" in ITA No.949/Ahd/2000 whereby the Tribunal upheld the order of the CIT (Appeals) passed under Section 263 of the Act and rejected the contention of the assessee.

(2.) While admitting the matters on 31.07.2008, the following substantial questions of law were framed by the Court for consideration : -

(3.) The facts of the case are as under : -