(1.) THIS is an appeal filed by CIT under Section 260a of the IT Act, against an order dt. 26th Sept. , 2000, passed by Tribunal in ITA No. 12/ind/1996 for the block asst. yrs. 1986-87 to 5th Sept. , 1995.
(2.) HEARD Shri A. P. Patankar, learned Counsel for the appellant and Shri D. K. Chhabra, learned Counsel for respondent.
(3.) HAVING heard learned Counsel for the appellant and having perused record of the case, I do not find any merit in this appeal which deserves dismissal.