Ajay Kumar Mittal, J. - (1.) CM No. 1200 -CII of 2006
(2.) THIS is an application under Section 151 of the CPC for condonation of 46 days' delay in refiling the appeal. Having perused the application, the delay in refiling the appeal is condoned. CM stands disposed of accordingly. IT Appeal No. 84 of 2006
(3.) IN this appeal by the assessee under Section 260A of the IT Act, 1961 (for short "the Act") order dt. 30th Nov., 2004 of the Income Tax Appellate Tribunal, Chandigarh Bench "A", Chandigarh (hereinafter referred to as "the Tribunal") passed in ITA No. 847/Chd/1995 [reported as Budhewal Co -operative Sugar Mills Ltd. v. Dy. CIT, (2005) 94 TTJ 293 -Ed.] relating to the asst. yr. 1993 -94 has been challenged. The assessee has claimed that the following substantial questions of law arise for consideration of this Court: 1. Whether on the facts and in circumstances of the case, the addition sustained by the Tribunal on account of additional cane price paid to the sugarcane growers was justified in law and is legally sustainable ? 2. Whether on the facts and in circumstances of the case, the addition sustained by the Tribunal on account of additional cane price paid to the sugarcane growers on new and irrelevant basis not arising out of the order of CIT(A) was justified in law and is legally sustainable ? 3. Whether on the facts and in circumstances of the case, the addition sustained by the Tribunal on account of additional cane price paid to the sugarcane growers being sustained on new and relevant basis not arising out of the order of CIT(A) was justified in law and is legally sustainable, this being a case of exceeding jurisdiction by the Tribunal ?;