KISHORBHAI GOVINDBHAI CHOKSHI Vs. DY C I T

JUDGEMENT

(1.) BEING aggrieved by and dissatisfied with the impugned order passed by the Income Tax Appellate Tribunal, Ahmedabad Bench, camp at Baroda (hereinafter referred to as "the Tribunal") dated 26.6.2000 passed in I.T.A. No. 4052/1996 with respect to block Assessment Year 1986 -87 to 1996 - 97, the assessee has preferred the present tax appeal by raising the following substantial questions of law:

(2.) SO far as question no. 1 reproduced hereinabove is concerned, Mr. Manish J. Shah learned advocate appearing for the appellantassessee does not press the present appeal considering the smallness of the amount involved. Under the circumstances, the present appeal is dismissed as not pressed so far as question no. 1 is concerned.

(3.) SHRI K.M. Parikh learned advocate appearing on behalf of the Revenue is not in a position to oppose the same and is not opposing same.