INCOME TAX OFFICER RAIPUR Vs. RAM NARAYAN AGRAWAL

JUDGEMENT

(1.) HEARD.

(2.) THIS is an appeal filed by the Revenue (Commissioner of Income Tax Act) under Section 260- A of the Income Tax Act against the order dated 07.07.2006 passed by Income Tax appellate Tribunal (for short called `the Tribunal') in ITA No.264/Nag/2004.

(3.) THIS appeal was admitted for final hearing on following substantial question of law:- "Whether finding of fact arrived at by the Assessment authority & the Commissioner could have been disturbed by shifting burden of proof on department?"