CIT Vs. EASTERN CERAMICS LTD.

JUDGEMENT

(1.) THIS appeal by the revenue under section 260 -A of the Income Tax Act, 1961 (in short 'the Act'), challenges the order dated 26 February 2009 of the Income Tax Appellate Tribunal (in short 'the ITAT') relating to the assessment year 2000 -01.

(2.) THE following questions have been raised by the revenue for our consideration: -

(3.) REGARDING Question (a)