RASIKLAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) HEARD Shri P.M. Chowdhary, learned counsel for appellant, on the question of admission.

(2.) THIS appeal at the instance of assessee has been preferred under S. 260A of the IT Act against the order of Tribunal, dt. 1st May, 2001, whereby, the agricultural income assessed by assessee at Rs. 2,47,754 for the asst. yr. 1992-93, has been reduced to Rs. 1 lac and Rs. 1,47,754 has been confirmed as addition of the income of the assessee from other sources. Appeal before the Tribunal was preferred at the instance of Revenue against the order, passed by CIT(A). The ground on which the said order was assailed, is, reproduced hereinbelow :

(3.) LEARNED counsel submitted, that in appeal preferred by Revenue before Tribunal, the ground was not specifically raised, yet, as finding has been recorded in favour of the Revenue and against the assessee.