ALANKAR MANDIR Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is an appeal under Section 260-A of Income Tax Act (here-in-after referred to as the 'act') directed against the order of Tribunal dated 20-4-2007 for the assessment year 1986-87 passed in ITA No. 188/alld/97/97 Commissioner of Income Tax v. M/s. Alankar Mandir Deoria.

(2.) WITH the consent of the parties, the ap peal is being disposed of at this stage. The main question involved in the present appeal is:- "whether in view of the fact that the dec laration certificate has been issued under the Kar Vivad Samadhan Scheme, 1998 for the assessment year in dispute and a Tribunal was justified in deciding the appeal filed by the Revenue before the Tribunal against the or der of Commissioner of Income Tax (ap peal)?"

(3.) RESPECTFULLY following the decision of Division Bench of Madhya Pradesh High Court, we set aside the order of the Tribunal dated 20-4-2007.