COMMISSIONER OF INCOME TAX Vs. ASHISH RAJPAL

JUDGEMENT

(1.) THE Revenue has preferred the present appeal under s. 260A of the IT Act, 1961 (hereinafter referred to as the 'Act') passed in ITA No. 759/Del/2007.

(2.) THE Revenue is aggrieved by the impugned judgment of the Tribunal by which it has set aside the order of the aspects of the case including various discrepancies pointed out by him in his order.

(3.) IN order to adjudicate upon this appeal the following facts require to be noticed.