COMMISSIONER OF INCOME TAX Vs. DEEPAK M. KOTHARI

JUDGEMENT

(1.) The present appeal under Section 260A of the Income-tax Act, 1961 was admitted on the following substantial question of law:

(2.) The controversy relates to the assessment year 1989-90. The order of the assessing authority has been modified with certain directions by the Commissioner of Income-tax (Appeals). Feeling aggrieved against the order of the appellate authority, the Department preferred an appeal before the Tribunal and the learned Tribunal had dismissed the appeal, hence, the present appeal.

(3.) The perusal of the impugned appellate order shows that the learned Tribunal after hearing counsel for the parties observed that the controversy is covered by the decision of the Tribunal in the Assessees' own cases in I. T. A. No. 2325, 2326 and 2327/Alld/92 dated December 14, 2000, for the assessment year 1989-90, all the grounds in the appeals filed by the Revenue are rejected being infructuous.