BIKRAM SINGH Vs. PRINCIPAL COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Leave granted.

(2.) The appellant is aggrieved by the judgment dtd. 25/8/2017 passed in ITA No.552017 by the High Court of Delhi. By the said order, the appeal of the respondent herein filed under Sec. 260A of the Income Tax Act, 1961 (hereinafter referred to as the "Act" for the sake of convenience) was disposed of on merits without being argued on the substantial question of law. Being aggrieved, the appellant has filed this appeal.

(3.) We have heard Mr. C. S. Aggarwal, learned Senior Counsel for the appellant-assessee and Mr. Balbir Singh, learned ASG for the respondent-Revenue and perused the material on record.