COMMISSIONER OF INCOME TAX Vs. MATHURA COMMERCIAL CO.

JUDGEMENT

(1.) We have heard Sri Dhananjay Awasthi, learned counsel appearing for the appellant and Sri Ashish Bansal, learned counsel appearing for the assessee.

(2.) This appeal under Section 260-A of the Income Tax Appeal, 1961 has been filed by the Department against the judgment and order dated 12.09.2002 of the Income Tax Appellate Tribunal.

(3.) In the appeal following two questions of law have been framed for consideration:-