KEWAL CHAUDHARY Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE assessee has preferred this appeal under section 260A of the Income -tax Act, 1961 (in short, "the Act"), against the order dated March 20, 2014, annexure A. 7 passed by the Income -tax appellate Tribunal, Amritsar Bench, Amritsar (in short, "the Tribunal") in I.T.A. No. 283 (ASR)/2012 for the assessment year 2007 -08, claiming the following substantial questions of law:

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

(3.) LEARNED counsel for the assessee -appellant to substantiate his plea, referred to paragraph 3.4 of the Commissioner of Income -tax (Appeals)'s order which has been quoted ditto in paragraph 6.3 by the Tribunal without any change in coma. Further, illustrations were given by him as under: