2017 (1) TMI 1103

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..... e Bharati Sapru And Hon'ble Vinod Kumar Misra, JJ. For the Appellant : S.C./R.K.Upadhyaya For the Respondent : Prakash Chandra,Vishal Khandelwal ORDER Heard Sri Manu Ghildyal, learned Counsel for the department and Sri Prakash Chandra, learned Counsel for the assessee. This is an appeal under Section 260A of the Income Tax Act, 1961 for the assessment year 2001-2002. The .....

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..... ed on 01.10.1994 between him and the assessee company which is still in operation ? 3. Whether on the facts and in the circumstances, the Hon'ble ITAT is legally correct in confirming the finding of the CIT (Appeals)-1, Agra in deleting the aforesaid addition of ₹ 88,06,515/-, following its own decision dated 29.3.2007 in I.T.A. No.241/Agr./2002 for A.Y. 1998-99 and order dated 30.3 .....

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..... n the case of CIT Vs. English Electric Co. India Ltd. ignoring that the said addition was made following the decision of Hon'ble Supreme Court in the case of CIT Vs. British Paints Ltd.-188 ITR 44 ? 6. Whether on the facts and in the circumstances, the Hon'ble ITAT is legally correct in holding that that issue relating to inclusion of excise duty amounting to ₹ 3,44,914/- in the .....

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