MAHAVIR PRASAD Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE assessee has filed this appeal under s. 260A of the IT Act, 1961 (hereinafter referred to as 'the Act') against the 1997 -98.

(2.) IN this appeal, the assessee has raised the following substantial questions of law :

(3.) WE have heard learned counsel for the appellant and have gone through the orders passed by the AO, CIT, Hisar, as well as the Tribunal.