CIT Vs. SADIA SHAIKH

JUDGEMENT

(1.) THE appeal challenges the order passed by the learned Income tax Appellate Tribunal, Panaji dated 16 -1 -2013, thereby disposing the appeals filed by the appellant/Revenue challenging the order passed by the Commissioner of Income Tax (Appeals) dated 30 -7 -2012 for the assessment year 2003 -04.

(2.) HEARD Mrs. A. Dessai, the learned Counsel for the appellant and Shri A.N.S. Nadkarni, learned Senior Counsel appearing for the respondents.

(3.) MRS . A. Dessai, the learned Standing Counsel submits that the following substantial question of law arises for consideration in the present appeals: