COMMISSIONER OF INCOME TAX Vs. SUNBEAM ENGLISH SCHOOL

JUDGEMENT

(1.) We have heard Shri Shambhu Chopra, learned counsel appearing for the department. Shri Ashish Bansal appears for the respondent-assessee. This Income Tax Appeal filed under Section 260-A of the Income-tax Act arises from an order of Income Tax Appellate Tribunal, Allahabad Bench, Allahabad dated 24.12.2008 relating to the assessment year 2004-05.

(2.) The appeal has been preferred by the department on following substantial questions of law:--

(3.) Shri Ashish Bansal has explained the office note of DCIT, Range-I, Varanasi dated 27.12.2006. He submits that the DCIT did not allow the continuation of certificate under Section 10(23-C) for the assessment years 2005-06 and 2006-07 on the basis of findings, which have been recorded by the DCIT, Range-I, Varanasi in the assessment order dated 27.12.2006.