DINESH JAIN Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) In this appeal under section 260A of the Income-tax Act, 1961 ("the Act") the appellant-assessee has challenged the common order dated April 10, 2012, passed by the Income-tax Appellate Tribunal ("the Tribunal") for the assessment year 2006-07. The impugned order dated April 10, 2012, of the Tribunal was a common order for assessment years 2004-05, 2005-06, 2006-07 and 2007-08. The following questions of law have been raised in this appeal for our consideration:

(2.) Brief facts

(3.) We shall now consider the questions as proposed for the appeal relating to the assessment year 2006-07 for our consideration.