COMMISSIONER OF INCOME TAX Vs. SUNIL GOYAL

JUDGEMENT

(1.) INCOME -tax Appellate Tribunal (hereinafter referred as 'Tribunal'), Delhi Bench "C", in ITA No. 5352/Del/2004, whereby the appeal of the assessee is allowed and the order passed by Commissioner of Income -tax (hereinafter referred as 'CIT'), passed under s. 263 of the Act, is quashed.

(2.) HEARD learned counsel for the parties.

(3.) THE question of law involved in the appeal is as under :