COMMISSIONER OF INCOME TAX Vs. VARDHMAN ESTATES LTD.

JUDGEMENT

(1.) SHORT question involved in the present appeal is whether the AO was justified in reopening the assessment proceedings for the asst. yr. 1996 -97 in the case of the present assessee. ?

(2.) ITA No. 404/Del/2005, allowed the appeal of the assessee holding reassessment proceedings to be bad in law.

(3.) AGGRIEVED with the order passed by the Tribunal, the Revenue has come in an appeal under s. 260A of the IT Act, 1961 (for short as 'Act') before this Court.