2006 (2) TMI 159

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..... A. M. SAPRE and ASHOK KUMAR TIWARI JJ. S. C. Bagadia for the assessee. R. L. Jain with Ku. V. Mandlik for the Revenue. JUDGMENT The judgment of the court was delivered by A. M. SAPRE J.— This is an appeal filed by the assessee under section 260A of the Income-tax Act, 1961, against an order dated March 7, 2003, passed by the Income-tax Appellate Tribunal (for short hereinafte .....

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..... senior counsel with Shri D. Chhabra for the assessee/appellant and Shri R. L. Jain learned senior counsel with Ku. V. Mandlik for the Revenue/respondent. 3. At the outset learned counsel appearing for both the parties have brought to our notice a decision rendered by this court in the case of this very assessee in Hemraj Nebhomal Sons v. CIT [2005] 278 ITR 345 (MP) Wherein the very questio .....

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