COMMISSIONER OF INCOME TAX Vs. GARDEN FINANCE LTD

JUDGEMENT

(1.) THIS appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as "the Act") is at the instance of the Revenue and is directed against an order dated 15th May, 2009, passed by the Income Tax Appellate Tribunal, "D" Bench, Ahmedabad in ITA No. 1070/AHD/2000 for Assessment Year 1996-97.

(2.) THE facts giving rise to filing of this appeal may be summed up thus:

(3.) AGGRIEVED by the order passed by the Commissioner of Income Tax (Appeals), Surat, the Revenue preferred appeal before the Income Tax Appellate Tribunal. The Tribunal confirmed the order of CIT (Appeals).