KAILA SWEET SUPPLIER Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is an application under S. 256 (2) of the IT Act, 1961 ('the Act') .

(2.) WE have heard the learned counsels for the parties.

(3.) THE contention put forward before this Court was that there was no material before the Tribunal on the basis of which the impugned addition could have been sustained.