COMMISSIONER OF INCOME TAX Vs. SAHARA STATES GORAKHPUR

JUDGEMENT

(1.) The present appeals have been filed against the common order dated 7.12.2015 passed in ITA No. 04 & C15/Alld 2012 for the Assessment Year 2005-06 & 2007-08 passed by the Income Tax Appellate Tribunal, Allahabad, Bench Allahabad.

(2.) The aforesaid appeals on 3.5.2016 was firstly admitted on question No. B, which reads as under:

(3.) Thereafter, on 11.1.2017 this Hon'ble Court accepted and admitted one more question of law mentioned as 'C' in memo of appeals, which reads as under: