COMMISSIONER OF INCOME TAX Vs. RAJ KUMAR MAHAJAN

JUDGEMENT

(1.) THE present appeal filed by the Revenue under S. 260A of the IT Act, 1961 (Act) impugns order dt. 21st June, 2010 passed by the Income-tax Appellate Tribunal (Tribunal) which relates to the asst. yr. 2001-02.

(2.) FOR the said assessment year, scrutiny notice under S. 143(2) was issued and during the course of the regular assessment proceedings a questionnaire dt. 6th Aug., 2002 was written to the assessee. Question Nos. 4 and 5 of the said questionnaire read as under :

(3.) WITH regard to the deduction under S. 80HHC it was stated as under :