(1.) THIS appeal is filed by the Revenue being aggrieved by the order passed by the Tribunal, Bangalore Bench 'A' in IT(SS) No. 11/Bang/2002, block asst. yrs. 1989-90 to 1999-2000, wherein the Tribunal by its older dt. 12th Aug., 2005, wherein the appeal filed by the Revenue is dismissed.
(2.) THIS appeal has been admitted for consideration of the following two substantial questions of law by order dt. 2nd July, 2007 :
(3.) WE have heard the learned counsel appearing for the appellant and the learned counsel appearing for the respondents.