COMMISSIONER OF INCOME-TAX Vs. ASHOK JAIN

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 July 14, 2004, passed by the Income-tax Appellate Tribunal in IT (SS)/58/ind of 2002, CO No. 80/ind of 2002 for the block period 1989-90 and IT (SS)/71/ind of 2002 for the block period 1989-90.

(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 A. P. Patankar, learned counsel for the appellant.