COMMISSIONER OF INCOME TAX Vs. K.K. AGGARWAL

JUDGEMENT

(1.) 615/Del/2003 relevant for the asst. yr. 1998 -99. 2. We find from a perusal of the order that the matter has been simply remanded to the AO for a fresh consideration in accordance with law.

(2.) It is submitted by learned counsel for the Revenue that in view of the decision of a Division Bench of this Court in CIT vs. Shri Ram Honda Power Equip (2007) 207 CTR (Del) 689 : (2007) 289 ITR 475 (Del), the issue is no longer res integra. However, we are of the view that the AO can always look into this matter and decide the question as per law. No substantial question of law arises. Dismissed.