2015 (8) TMI 657

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..... rav Mittal and Mr. Deepanshu Jain, Adv. ORDER 1. These appeals under Section 260A of the Income Tax Act, 1961 ('Act') are directed against an order dated 13th September 2013 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA Nos. 2020/2021 & 2013/Del/2011 for the Assessment Years ('AYs') 1996-97, 1997-98 & 19995-96 respectively. 2. At the hearing of these appeal .....

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..... that the lease rental income was reversed and tax of the said amount was paid during the Assessment Year ('AY') 1995-96. For the year 1996-97, the lease rental was credited to the Profit & Loss Account and was treated as income. In 1997-98, the Assessee stopped crediting lease rental and, therefore, did not show it in the accounts. 5. Therefore, in the facts and circumstances, with the A .....

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