LAWS(DLH)-2012-3-93

INCOME TAX OFFICER Vs. DG HOUSING PROJECTS LTD

Decided On March 01, 2012
INCOME TAX OFFICER Appellant
V/S
DG HOUSING PROJECTS LTD Respondents

JUDGEMENT

(1.) The present appeal by the Revenue impugns order dated 31.2.2010 passed by the Income Tax Appellate Tribunal ("Tribunal", for short) in the case of D G Housing Projects Ltd. and relates to assessment year 2004-05.

(2.) Having heard counsel for the parties, the following substantial question of law is framed :

(3.) The assessee is a company and for the assessment year in question had filed return on 31.10.2004 declaring taxable income of Rs. 3,54,712/-.