COMMISSIONER OF INCOME TAX Vs. ALLIED EXIMS

JUDGEMENT

(1.) We have heard Shri Dhananjay Awasthi, learned counsel for the appellant. Shri Ashish Bansal appears for the respondent-assessee. This appeal has been preferred by the Income-tax Department under section 260A of the Income-tax Act, 1961, against the order dated May 28, 2013, passed by the Income-tax Appellate Tribunal, Lucknow, in I.T.A. No. 700/Lkw./2011 for the assessment year 2008-09.

(2.) The Department has preferred the following questions of law for consideration in this appeal:

(3.) In the present case, the return was filed on September 27, 2008, prior to the issuance of Circular dated October 22, 2009.