COMMISSIONER OF INCOME TAX Vs. SHRI JORA SINGH

JUDGEMENT

(1.) PRESENT appeal has been filed under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') against the order dated 30th June, 2010 passed by the Income Tax Appellate Tribunal, B ­ Bench, Lucknow (hereinafter referred to as 'the Tribunal) in I.T.A. No. 308 (luc.)/2009 connected with I.T.A. No. 312(Luc.)/2009 for the assessment year 200506.

(2.) IN the memo of appeal the following substantial question of law has been framed:

(3.) HEARD Sri Dhananjay Awasthi, learned counsel for the department and Sri S.K. Garg and Sri Ashish Bansal, learned counsel for the respondentassessee.