D N SINGH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE assessee -appellant aggrieved by the order dated January 11, 2002, passed by the Income Tax Appellate Tribunal, Patna Bench, Patna in I.T.A. No. 240/Pat/2001 has preferred this appeal under Section 260A of the Income Tax Act.

(2.) BY order dated October 11, 2006, the appeal has been admitted on the following substantial questions of law:

(3.) THE assessee filed cross -objection supporting the order of the Commissioner (Appeals) and also claiming that sustaining certain disallowances were not justified. The Tribunal on appraisal of the opinion did not accept the plea of the assessee that it had delivered the bitumen. The Tribunal referred to the claims of non -delivery by all executive engineers before the Assessing Officer in which they have specifically pleaded that in pursuance of the order the bitumen was lifted from oil companies but not supplied. In this connection the observation of the Tribunal reads as follows: