COMMISSIONER OF INCOME-TAX Vs. V RAGHAVAN

JUDGEMENT

(1.) THIS is an appeal filed by the Revenue (Income-tax Department) under Section 260a of the Income-tax Act, 1961, against an order, dated March 7, 2003, passed by the Income-tax Appellate Tribunal in I. T. (SS) A. No. 31/ind of 1997.

(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 pre-requisite for admission of appeal.

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