THE COMMISSIONER OF INCOME TAX Vs. BEHR INDIA LTD.

JUDGEMENT

(1.) This Appeal under Section 260A of the Income Tax Act, 1961 (the Act), challenges the order dated 6th May, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal)for the Assessment Year 2005-06.

(2.) Although multiple questions of law have been raised in the memo of appeal, Mr. Tejveer Singh, learned Counsel appearing for the Revenue is pressing the following re-framed questions of law for our consideration:-

(3.) The impugned order of the Tribunal is a common order passed in respect of subject Assessment Year as well as Assessment Year 2004-05.