CIT Vs. RAMU LAL AGARWAL

JUDGEMENT

(1.) The present appeal under section 260 A of the Income Tax Act, 1961 (hereinafter referred to as the Act) has been filed against the order dated 30.11.2006 passed by the Income Tax Appellate Tribunal, Agra Bench, Agra. The Commissioner, Income Tax, Agra has proposed the following questions of law said to be arising out of the order of Income Tax Appellate Tribunal.

(2.) Whether the benefit of section 89(1) of the Act could be given to the assessee receiving ex-gratia/compensation or not -