KESHAV PULSES Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE decision rendered in this appeal shall govern disposal of other appeal being IT Appeal No. 84 of 2004, because both these appeals arise between the same parties, i. e. , filed by the same assessee.

(2.) THIS is an appeal filed by the assessee under Section 260a of the IT Act against an order dt. 17th Sept. , 2003, passed by Tribunal (ITAT) in ITA No. 276/ind/1998 in relation to asst. yr. 1991-92.

(3.) 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.