COMMISSIONER TRADE TAX Vs. RESHMA ARIF

JUDGEMENT

(1.) Learned counsel has received instructions. His instructions are taken on record. It becomes apparent that the record is not available with him at the present moment. Hence, the case to proceed on the available record.

(2.) Heard Sri S.D.Singh, learned Senior Counsel, assisted by Sri Tanmay Sadh for the assessee and Sri Manish Goyal, learned counsel for the department.

(3.) This is an Income Tax appeal filed under Section 260-A of the Income Tax Act, 1961 against the order of the Tribunal dated 09.03.2007, for the block period ending on 21.08.2000. The questions of law sought to be answered are as under:-