MAHABEER PRASAD JAIN Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This is an appeal arises from a decision of the Income Tax Appellate Tribunal dated 28.11.2008 passed by the Tribunal in ITA No. 18/Agra/2007.

(2.) The following questions of law have been framed by the assessee.

(3.) We have heard Sri Amit Mahajan, learned counsel for the appellant and Sri Piyush Agarwal, learned Senior Standing Counsel for the Department.