PAWAN YADAV Vs. JOINT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) CM No. 2272/2007 (Exemption) : Allowed, subject to all just exceptions. CM stands disposed of.

(2.) IT Appeal No. 154 of 2007 and CM No. 2271/2007 (Stay) 2967/Del/1999 relevant for the asst. yr. 1996 -97 and in ITA No. 1240/Del/2000 for the asst. yr. 1997 -98.

(3.) THE only question that has arisen in this appeal is whether the assessee maintained an office in India for his business purposes. This is essentially a question of fact and the Tribunal has come to the conclusion that the assessee was maintaining an office in India for his business purposes. We do not find any perversity in the view taken by the Tribunal so as to warrant interference under s. 260A of the IT Act, 1961.