ASSISTANT COMMISSIONER OF INCOME TAX Vs. RAJARAM

JUDGEMENT

(1.) HAVING heard the learned counsel for the appellant (Revenue) and having perused the record of the case, we are unable to notice any question of law, much less substantial question, as is required to be made out for the purpose of entertaining the appeal under Section 260a of IT Act.

(2.) ON perusal of the impugned order rendered by the Tribunal, which was passed on two appeals, one filed by the assessee and other filed by the Department, it is noticed that Tribunal went into the factual aspect of the matter and then accordingly granted the relief to the parties.

(3.) ISSUE before the Tribunal arose out of the assessment made by the AO under Section 158b (c) of the IT Act. It was pertaining to the block assessment period from 1st April, 1988 to 1st July, 1998. The CIT (A) and then Tribunal went into all questions pertaining to the deletion as also addition of some of the items and examining them in detail in the context of the stand taken by the parties on facts, granted appropriate relief to the parties concerned,