COMMISSIONER OF INCOME TAX Vs. JITIN GUPTA

JUDGEMENT

(1.) THIS is an appeal filed by the Revenue under s. 260A of the IT Act, 1961 (hereinafter referred to as the 'Act') against the

(2.) BEFORE us the Revenue has made a grievance with respect to the following two issues :

(3.) IN order to dispose of the present appeal the following brief facts require to be noted :