COMMISSIONER OF INCOME TAX Vs. RAJEEV GRINDING MILLS

JUDGEMENT

(1.) THIS appeal by the Revenue under Section 260A of the IT Act, 1961 {for short "the Act") is directed against order, dt. 19th March, 2002, passed by the Tribunal, Delhi Bench, New Delhi, in ITA Nos. 1518/Del/1997 and 2611/Del/1997, pertaining to the asst. yr. 1993 -94. The Mowing questions have been proposed as. substantial questions of law:

(2.) BRIEFLY stated the background facts are as follows :

(3.) THE assessed as well as the Revenue carried the matter in further appeals to the Tribunal, By the impugned order, the Tribunal has deleted the entire addition made by the AO. Hence the present appeal.