COMMISSIONER OF INCOME TAX Vs. KANTILAL

JUDGEMENT

(1.) THIS is an appeal filed by the Revenue (IT Department) under Section 260a of the IT Act against an order, dt. 21st Nov. , 2003, passed by Tribunal, in IT (SS)A No. 6/ind/2002.

(2.) IN short, the question that arises for consideration in this appeal is, whether this appeal involves any substantial question of law as is required to be made out under Section 260a of the Act that being the prerequisite for admission of appeal.

(3.) HEARD Shri R. L. Jain, learned counsel for the appellant.