2010 (10) TMI 36

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..... Mr. Sanjeev Sabharwal, Advocate MANMOHAN, J. 1. The present appeal has been filed under Section 260A of Income Tax Act, 1961 (for brevity, "Act") challenging the order dated 11th September, 2009 passed by the Income Tax Appellate Tribunal (in short "Tribunal") in ITA No. 1610/Del/2009, for the Assessment Year 2005-2006. 2. The issue that arises for consideration in the present case is wh .....

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..... see's export turnover had increased multifold from Rs. 13 lacs from the earlier year to Rs. 259 lacs in the current year and as Rs. 1359 lacs for the Assessment Year 2006-2007. 4. The Tribunal vide its impugned order has confirmed the finding of the CIT(A). The relevant observations of the Tribunal are reproduced hereinbelow:- "6. We have duly considered the rival contention of Ld. DR and peru .....

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