Dinesh Kumar Singh, J. - (1.) Present appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as "the Act") has been filed by the appellant-assessee against the order dated 28th September, 2015 passed by the Income Tax Appellate Tribunal, Allahabad Bench, Allahabad (hereinafter referred to as "Tribunal") in ITA Nos. 09, 10, 11/Alld/2015.
(2.) The relevant Assessment Years are 2010-11, 2011-12 and 2012-13.
(3.) The following questions of law have been formulated in memo of appeal for decision by this Court: "A. Whether the "Tahbazari" comes within the ambit of Section 206C(1C); B. Whether the term "Parking Lot", "Toll Plaza", "Mining and quarrying" include "Tahbazari"; C. Whether the Apar Mukhya Adhikari, Zila Panchayat was responsible for collecting the tax at source under Section 206C(1C) of Income Tax Act; and D. Whether the term "person" as defined under Section 2(31) includes "the Apar Mukhya Adhikari Zila Panchayat'.;