COMMISSIONER OF INCOME TAX Vs. RAMA RANI KALIA

JUDGEMENT

(1.) We have heard Sri Dhananjay Awasthi for the appellant. Sri Shubham Agrawal appears for the respondent-assessee.

(2.) This Income Tax Appeal under Section 260-A of the Income Tax Act 1961 (the Act) is directed against the order dated 31.10.2012, passed by the Income Tax Appellate Tribunal, Allahabad Bench, Allahabad in I.T.A. No. 95/Alld/2011, relating to Assessment Year 2004-05. The department-appellant has framed the following substantial questions of law, for consideration:-

(3.) We find that only question Nos. 1 and 2 are relevant, for the purpose of consideration.