COMMISSIONER OF INCOME TAX Vs. MODI XEROX LTD.

JUDGEMENT

(1.) This is an appeal under section 260A of the Income Tax Act filed by the CIT, Meerut, against the order of the Tribunal, dated 4-9-2000 for the assessment year 1991-92, raising the following questions :

(2.) Heard Sri R. K. Upadhyay, learned standing counsel, and Sri Rupesh Jain, advocate, along with Sri R. R. Agrawal, advocate, appearing on behalf of the respondent-assessee.

(3.) The respondent is a company engaged in the business of manufacture and sales of photocopier machines, toners, etc.