ECHO SHELLA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE assessee has approached this Court by filing the present appeal against the order of Income -tax Appellate Tribunal, Chandigarh Bench 'B' (for short, "the Tribunal") arising out of ITA No. 6494/Chd/1996 for the asst. yr. 1992 -93, decided

(2.) WHILE rejecting the contentions raised by the assessee, the Tribunal, while upholding the orders passed by the authorities below, recorded the following findings :

(3.) LEARNED counsel for the assessee, the following order was passed :