VIPAN KHANNA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This appeal has been preferred by the assessee under Section 260-A of the Income Tax Act, 1961 against the order dated 24.7.2009 in I.T.A. No. 258/ASR/2009 passed by the Income Tax Appellate Tribunal, Amritsar for the assessment year 2001-02, proposing to raise following substantial questions of law:

(2.) The assessee is a carriage contractor and claimed expenses in the course of execution of the contract. The Assessing Officer held the expenses to be inflated or bogus and made additions, which was upheld by the CIT(A). On further appeal to the Tribunal, reliance was placed on certain documents and on consideration thereof, it was thought proper to remand the matter to the CIT(A). Since the CIT(A) failed to deal with the matter in terms of order of remand, the Tribunal once again remanded the matter for fresh decision. The Tribunal held as under:

(3.) We have heard Learned Counsel for the appellant.