Commissioner Of Income Tax, Bhopal vs. Shri Kulwant Singh

I.T.A.No.129/2012, I.T.A.No.130/2011, I.T.A.No.131/2011, I.T.A.No.132/2011, I.T.A.No.133/2011, I.T.A.No.134/2011, I.T.A.No.135/2011, I.T.A.No.136/2011 26.09.2014 Shri Sanjay Verma, learned counsel for the appellant. Shri M.K. Agrawal, learned counsel for the respondent. Heard learned counsel for the appellant. In view of the findings recorded by the Commissioner of Income Tax (Appeals) which have been affirmed by the Appellate Tribunal in paragraphs 31 and 32 of the judgment under appeal, no interference is warranted with reference to question No.7, which has been framed as substantial question of law and that alone has been pressed during arguments. The appeal stands dismissed. (A.M. Khanwilkar) (K.K.Trivedi) Chief Justice Judge A.Praj.