MAHESH GAUTAM Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Heard Sri Ankur Agarwal, Advocate, holding brief of Sri Rahul Agarwal, learned counsel for the appellant and Sri Manu Ghildiyal, learned counsel for the respondents.

(2.) Present income tax appeal has been filed u/s 260A of Income Tax Act, 1961 (hereinafter referred to as 'the Act, 1961') against the order dtd. 16/11/2011 passed by Income Tax Appellate Tribunal, Agra Bench, Agra for the A.Y. 2002-03.

(3.) Present appeal was admitted on 27/3/2012 on the following substantial questions of law: