COMMISSIONER OF INCOME TAX Vs. B. NAGENDRA BALIGA

JUDGEMENT

(1.) The Revenue has filed this appeal under section 260A of the Income-tax Act, 1961 (for short "the Act"), challenging the order dated September 22, 2006, made in I.T.(SS)A No. 11/PANJ/2002 passed by the Income-tax Appellate Tribunal, Bangalore "B" Bench (for short "the Tribunal"), confirming the order dated April 30, 2002, passed by the Commissioner of Income-tax (Appeals)-VI, Bangalore (for short "the first appellate authority") for the block assessment period April 1, 1989, to January 28, 2000. The instant appeal was admitted to consider the following substantial questions of law:

(2.) During the course of the arguments, Sri K.V. Aravind, learned counsel appearing for the Revenue, submitted that no issue has been raised before the Tribunal with regard to the second and the third substantial questions of law 2 and 3. Hence, the said questions need not be answered.

(3.) In view of the above submission, the substantial questions of law 2 and 3 do not arise for consideration.