COMMISSIONER OF INCOME TAX Vs. ANAND KUMAR JAIN

JUDGEMENT

(1.) These appellate proceedings under Section 260A of the Income Tax Act, 19611 arise from an order of the Income Tax Appellate Tribunal2 dated 22 November 2013. The assessment year to which the proceedings relate, is Assessment Year 2003-04. The revenue has framed the following substantial questions of law:

(2.) The appeal is admitted and, by consent, is taken up for hearing and final disposal at this stage.

(3.) The revenue is in appeal.