DEPUTY COMMISSIONER OF INCOME TAX Vs. ROHINI BUILDERS

JUDGEMENT

(1.) CONSIDERING the facts and circumstances of the case narrated by the Tribunal in para 7 of the judgment and the law explained in paras 8 and 8.1 [Rohini Builders vs. Dy. CIT (2002) 76 TTJ (Ahd) 521 Ed.], we find no substance in the appeal. The appeal is, therefore, dismissed as no substantial question of law arises.