LAWS(DLH)-2004-10-154

OM PARKASH BHOLA Vs. COMMISSIONER OF INCOME TAX

Decided On October 11, 2004
Om Parkash Bhola Appellant
V/S
COMMISSIONER OF INCOME TAX Respondents

JUDGEMENT

(1.) ADMIT .

(2.) THE following question of law at the instance of the assessee is required to be determined by this Court in the present appeal preferred by the assessee under s. 260A of the IT Act, 1961 (hereinafter referred to as "the Act") : "Whether the Tribunal was correct in law in holding that the order impugned before it was rectifiable under s. 154 of the IT Act, 1961, by the CIT(A) when the order was subject -matter of an appeal before the Tribunal -

(3.) AT the request of the learned counsel appearing for the parties, we are disposing of this appeal finally.