TRB EXPORTS PVT. LIMITED Vs. CIT

JUDGEMENT

(1.) THIS order shall dispose of ITA Nos.25 and 26 of 2012 as learned counsel for the parties are agreed that common questions of law and facts are involved in both the appeals.

(2.) THE assessee has preferred ITA No.25 of 2012 under section 260A of the Income Tax Act, 1961 (in short, "the Act) against the order dated 30.9.2011, Annexure A.6 passed by the Income Tax Appellate Tribunal, Chandigarh Bench (for brevity, "the Tribunal") in ITA No.813/Chd/2011 for the assessment year 2001-02, claiming following substantial questions of law:-

(3.) IN view of consensus between the parties, the appeals are taken up for final disposal today itself.