Ajay Kumar Mittal, J.

1. This appeal has been preferred by the appellantrevenue under Section 260A of the Income Tax Act, 1961 (in short, “the Act”) against the order dated 29.5.2009, Annexure A.3 passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar (in short, “the Tribunal”) in ITA No.1486(AHD)/2005 for the assessment year 2001-02 claiming following substantial questions of law:

“i) Whether on the facts and circumstances of the case, the Appellate Tribunal is right in law in deleting the addition of Rs.1,67,62,538/- made by the Assessing Officer and confirmed by the Appellate Commissioner on account of unexplained peak credit in the books of account?

ii) Whether on the facts and circumstances of the case, the Appellate Tribunal is right in law in remitting the issue of addition of Rs.21,36,131/- on account of suppression of commission income made by the Assessing Officer and confirmed by the Appellate Commissioner to the Assessing Officer for fresh consideration and to decide the issue de novo?

iii) Whether on the facts and circumstances of the case, the order of the Appellate Tribunal is contrary to the evidence and material on the record of the case and th