CIT Vs. OM PRAKASH BAGADIA

JUDGEMENT

(1.) THE decision rendered in this appeal shall also govern disposal of ITA No. 60 of 2003, as both these appeals arise out of common order and secondly, appeals arise between the same parties.

(2.) THIS is an appeal filed by revenue (Commissioner of Income Tax) under section 260A of the Income Tax Act against an order dated 27 -2 -2003, passed by I.T.A.T. in 1TA Nos. 484 and 485/IND./2002.

(3.) HEARD Shri A.P. Patankar, learned counsel for the appellant.