RENU AGGARWAL Vs. INCOME-TAX OFFICER

JUDGEMENT

(1.) We have heard Shri Abhinav Mehrotra for the assessee-appellant. Shri Shambhu Chopra appears for the revenue.

(2.) The Income Tax Appeal (Defective) No.36 of 2013 arises out of an order dated 30.8.2011 passed by Income Tax Appellate Tribunal, Agra Bench, Agra in ITA No.55/Agr/2007 for assessment year 2003-04. The appeal has been preferred on following substantial questions of law:-

(3.) The connected Income Tax Appeal No.67 of 2013 arises out of an order dated 11.1.2013 passed by the Income Tax Appellate Tribunal, Agra Bench, Agra in M.A. No.03/Agra/2012 in ITA No.55/Agra/2007 for the assessment year 2003-04 by which a Miscellaneous Application filed by the assessee-appellant under section 254 (2) of the Act was dismissed. The appeal has been preferred on following substantial questions of law:-