NAGESH CHUNDUR Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Tax Case Appeal Nos.512 and 513 of 2011 and 336 and 337 of 2013, are at the instance of the Revenue raising the common question of law, which read as under:-

(2.) Tax Case (Appeal).No.168 of 2011 is at the instance of the assessee filed against the order of the Income Tax Appellate Tribunal rejecting the assessee's appeal filed as against the correctness of the order under Section 263 of the Income Tax Act, 1961 (hereinafter called as the "Act") passed by the Commissioner of Income Tax raising the following question of law :-

(3.) The Tax Case (Appeals) filed by the Revenue, particularly Tax Case (Appeal).No.336 of 2013 relates to the assessment made consequent on the order passed under Section 263 of the Act. The issues raised in Tax Case (Appeal).No.168 of 2011 relates to assessment made consequent on the common order made under Section 263 of the Act. Hence, the same is taken along with the other Tax Case (Appeals) filed by the Revenue viz., TC(A).Nos.512 and 513 of 2011 and 336 and 337 of 2013.