(1.) Heard Sri Amit Mahajan, Advocate holding the brief of Sri Gaurav Mahajan, learned counsel for the revisionist and Sri B.K. Pandey, learned counsel for the opposite party.
(2.) The instant revision petition has been filed against the order of the Tribunal dated 07.06.2007 passed in Second Appeal No. 324/2006 for the assessment year 1998-99.
(3.) The following questions of law are framed for opinion of the Court.