KESHAV CHANDER & SONS Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS order will dispose of ITA Nos. 584, 603, 605, 606, 618 and 619 of 2010, as all the six appeals arise from common order of the Tribunal. ITA No. 618 of 2010 has been preferred by the assessee under section 260A of the Income -tax Act, 1961 (for short, "the Act") against the order of the Income -tax Appellate Tribunal, Chandigarh dated 31 -3 -2009 in CO. No. 12/CHANDI/2002 in ITA No. 303/CHANDI/2002 for the assessment year 1994 -95 proposing to raise following substantial questions of law: -

(2.) WE have heard learned counsel for the appellant.

(3.) WE are unable to accept the submission. The Tribunal considered this aspect and held as under: -