COMMISSIONER OF INCOME-TAX Vs. PLASTIKA ENTERPRISES

JUDGEMENT

(1.) HEARD the learned Counsel for the parties. Perused the affidavit dated 3 -12 -2008 filed by the Deputy Commissioner of Income -tax. For the reasons stated in paragraph No. 7 of the said affidavit, we recall our order dated 19 -11 -2008 regarding the imposition of costs on the appellant, quantified at Rs. 5,000 to that limited extent only. It appears from the said affidavit that the respondent has already been served in the above matter.

(2.) BY way of the present appeal, the appellant is seeking to raise the following substantial questions of law:

(3.) IT is apparent that the Panchnama dated 20 -9 -2000 and the visit of the revenue to the premises appears to have been made only to get over the limitation issue. Under these circumstances, we are not at all inclined to entertain question Nos. (A), (B) and (C), and in view thereof, the Question (D) does not survive. Hence, the appeal stands dismissed.