COMMISSIONER OF INCOME TAX Vs. PRATAPBHAI K. SONI

JUDGEMENT

(1.) The Revenue is in appeal against the judgment of the Income-tax Appellate Tribunal (hereinafter referred to as "the Tribunal") dated April 26, 2013, raising the following questions for our consideration:

(2.) Pursuant to this order, the Appellate Commissioner passed an order dated April 27, 2010 and held as under :

(3.) This order of the Appellate Commissioner was carried in appeal before the Tribunal. In the second round, the Tribunal rejected the Revenue's appeal with the following observations :