Sudhir Agarwal, J. - (1.) Heard Sri S.D. Singh, learned Senior Counsel for appellant and Sri Ashish Agarwal, Advocate, for respondent Revenue.
(2.) These appeals have been filed by Assessee under Section 260-A of Income Tax Act, 1961 (hereinafter referred to as "Act 1961") arising from judgment and order passed by Income Tax Appellate Tribunal, Lucknow Bench, Lucknow (hereinafter referred to as "Tribunal") relating to different years of assessment as are detailed below:- JUDGEMENT_358_LAWS(ALL)4_2017_1.html JUDGEMENT_358_LAWS(ALL)4_2017_1.html
(3.) Income Tax Appeal no. 481 of 2005 was admitted on following two substantial questions of law:- "(i) Whether, the assessee was entitled to exemption under Section 80-HH of the Act to the tune of Rs. 41.81 lacs and 80-I of the Act to the tune of Rs. 52.26 lacs? (ii) Whether, the books of accounts of the assessee could be rejected in absence of infirmity?";