HINDUSTAN LIVE STOCK AGENCY Vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CENTRAL REVENUE BUILDING, PATNA

JUDGEMENT

(1.) THE present appeals have been preferred by the appellant under Section 260A Of the Income Tax Act, 1961 (hereinafter referred to as the "Act") and are directed against a common order dated 16.5.2008 passed by the Income Tax Appellate Tribunal, Patna Bench, Patna ("Tribunal" for short) under Section 254(2) of the Act. The following questions of law have been proposed for consideration in these appeals :-

(2.) IN M.A. No. 610/2008 the following two additional questions have also been proposed :-

(3.) THE brief facts leading up to the present appeals may be summarized hereunder.