COMMISSIONER OF INCOME TAX Vs. PADMA S.BORA

JUDGEMENT

(1.) This appeal under Section 260A of the Income Tax Act, 1961 ("the Act") challenges a common order dated 9/2/2010 passed by the Income Tax Appellate Tribunal ("the Tribunal") relating to assessment years 2003-04 and 2004-05. Being aggrieved by the order dated 9/2/2010 of the Tribunal the respondent has re-framed the following questions of law for the consideration by this court:

(2.) The brief facts leading to this appeal are as under:

(3.) Section 80JJA of the Act reads as under: