COMMISSIONER OF INCOME TAX Vs. MODEL EXIMS KANPUR

JUDGEMENT

(1.) WE have heard Shri Dhananjay Awasthi, learned counsel for the appellant. Shri Krishna Dev Vyas appears for the respondent.

(2.) THE explanation of delay of 13 days in presenting the appeal has not been seriously opposed. We have gone through the cause shown for condonation of delay. The explanation is good and sufficient. The delay of 13 days in filing the appeal is condoned. With the consent of parties the matter was heard.

(3.) THE department has preferred following questions of law for consideration in this appeal : -