COMMISSIONER OF INCOME TAX Vs. RAJESH J. DESAI

JUDGEMENT

(1.) The brief facts leading to this Tax Appeal are as under:

(2.) On due consideration of the orders of all the Revenue Authorities and carefully considering the submissions made by the learned counsel appearing for the Revenue, we are of the opinion that this appeal deserves no consideration in absence of any substantial question of law having been posed before this Court. We say so for the following reasons: