COMMISSIONER OF INCOME TAX Vs. BHARAT ENTERPRISES

JUDGEMENT

(1.) THIS appeal by the Revenue under Section 260-A of the Income-tax Act, 1961 (for short 'the Act'), is directed against the order dated 1 October 2002, passed by the Income-Tax Appellate Tribunal Delhi Bench 'C' Delhi (for short 'the Tribunal') in ITA No.388 (Del) of 1996, pertaining to the assessment year 1990-91. Factual position, as highlighted by the appellant, is as follows: