(1.) BY consent, the matter is taken up and disposed of. Delay condoned. Leave granted. Though the High Court has admitted the appeal and though it has framed questions of law, it is the grievance of the Department that the following questions have also arisen for determination by the High Court and they have not been formulated for decision under Section 260a of the Income Tax act, 1961. The said questions are as follows:
(2.) TO this extent, the Department succeeds and accordingly we direct the High Court to decide the above questions under Section 260a in the Income Tax Appeal pending before it (ITA 1683 of 2006 ).