SUSHIL KUMAR Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THESE two income tax appeals under Section 260Aof the Income Tax Act, 1961 (for short, the 1961 Act) aredirected against order of the Income Tax Appellate Tribunal,Chandigarh Bench -A, Chandigarh passed in ITA No.718/CHD/2011 dated 28.9.2011 for assessment year 2007 -08.

(2.) BOTH these appeals are being decided by thiscommon judgment as matter in issue to be adjudicated is thesame. For convenience and clarity, facts have been taken fromITA No.86 of 2012 and decision is being rendered in both thesaid appeals. Facts of the case:

(3.) AGGRIEVED by this assessment order, challenge tothe same was made before the Commissioner of Income Tax(Appeals), Karnal. Accepting some of the pleas of the appellant - assessee, his appeal was partly allowed vide orderdated 28.3.2011 (Annexure A -6). This order wasunsuccessfully challenged by the assessee as also by therevenue. Order of the Income Tax Appellate Tribunal is of28.9.2011 (Annexure A -8) vide which the appeal was dismissedwhile appeal of the assessee was partly allowed.