ANIL KUMAR RASTOGI Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) We have heard Sri Piyush Kaushik, learned counsel for the appellants. Sri A. N. Mahajan appears for the respondents.

(2.) These two income-tax appeals for the assessment years 2001-02 and 2002-03 are directed against the order of the Income-tax Appellate Tribunal, Delhi Bench dated October 21, 2008, by which the appeal of the Revenue was allowed.

(3.) These appeals were admitted on the following substantial questions of law :