COMMISSIONER OF INCOME TAX Vs. UPENDRA T. KAPADIA

JUDGEMENT

(1.) This appeal by the revenue under Section 260 A of the Income Tax Act, 1961 ("the Act") is against the order dated 26/10/2009 passed by the Income Tax Appellate Tribunal ("the Tribunal") relating to the assessment year 2004-05.

(2.) Being aggrieved, the following questions of law have been formulated by the appellant for the consideration by this Court.

(3.) The appeal is admitted on questions (a) and (b). At the request of the Advocates for the appellant and the respondent the appeal is itself taken up for final hearing.