AXIA ENGG. WORKS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS appeal has been preferred under Section 260A of the IT Act, 1961 (for short, the Act) against the order of Tribunal, Chandigarh Bench 'B' in ITA No. 123/Chd/1999 in respect of asst. yr. 1991 -92.&nbsp:

(2.) THE substantial questions of law sought to be raised are as under:

(3.) IN further appeal to the Tribunal, the findings recorded by the CIT(A) were confirmed with the following observations: