COMMISSIONER OF INCOME TAX Vs. NIRANKAR NATH MITTAL

JUDGEMENT

(1.) THE income tax appeal no.47 of 2003 under Section 260A of the Income Tax Act, 1961 (the Act) arises out of the judgment and order dated 18.9.2002 passed by the Income Tax Appellate Tribunal in ITA No.6001/Del/96, relating to block period from 25.8.1984 to 26.10.1995.

(2.) THE connected Income Tax Appeal No.50 of 2012, under Section 260A of the Act arises out of the judgment and order dated 10.6.2002 passed by the Income Tax Appellate Tribunal, ITA No.6107/Del/96 relating to block period 1.4.1985 to 14.11.1995.

(3.) THE ITA No.50 of 2012 was admitted on 16.7.2007 on the following questions of law: -