ROHIT RANJAN AGARWAL,J. - (1.) These two appeals of the assessee filed under Section 260 A of the Income Tax Act, 1961 challenges the order of Income Tax Appellate Tribunal, Agra Bench, Agra (hereinafter called as ''Tribunal') dated 28.2.2013 passed in Income Tax Appeal No.129/Agr/2012 for assessment year 2008-09 and order dated 21.4.2016 passed in ITA No.152/Agr/2014 for assessment year 2009-2010.
(2.) The Appeal No.89 of 2013 was admitted on 20.9.2013 on the following substantial question of law:- "i. Whether, in view of the fact that the case of the revenue is confined under Section 40A(2)(a) and not section 37 of the Act, the finding of the Tribunal that the appellant did not get sub-contracts executed through Sri Sanjay Agarwal, Sri Subodh Agarwal and Sri R.R. Agarwal is impermissible and suffers from self contradiction? ii. Whether, expenditure incurred by the appellant in execution of work through sub-contractors could have been disallowed, to any extent, under Section 40A(2)(a) in absence of any finding as to the expenditure being excessive or unreasonable having regard to the statutory factors enumerated therein? iv. Whether, even otherwise, the finding of the Tribunal that the appellant did not get the work executed through the sub-contractors Sri Sanjay Agarwal, Sri Subodh Agarwal and Sri R.R. Agarwal is wholly perverse and against the entire weight of evidence and against the business practice as consistently accepted by the revenue authorities in the earlier assessment years? v. Whether, any part of the expenditure incurred by the appellant in the earlier years and it, corresponding liability carried in the appellants books of account in the present year could be disallowed under Section 40A(2)(a)?
(3.) Appeal No.222 of 2016 was admitted on the same question for the assessment year 2009-10 on 20.12.2016.;