INCOME TAX OFFICER Vs. SHREE DETERGENT

JUDGEMENT

(1.) While admitting this appeal on 20th December, 2000, the Court had formulated the following substantial question of law:-

(2.) Learned Senior Standing Counsel for the appellant Revenue has submitted that the question as formulated does not arise out of the impugned order of the Tribunal and has invited attention to the questions as proposed by the appellant. It is submitted that in the circumstances the proviso to sub-section (4) of section 260A of the Income Tax Act, 1961 be invoked.

(3.) A perusal of the impugned order of the Tribunal indicates that before the Tribunal there were two appeals, one by the Department and one by the assessee. Hence, Revenue had preferred two appeals against the common order of the Tribunal being Tax Appeal No.549 of 1999 (the present appeal) and Tax Appeal No.550 of 1999.