COMMISSIONER Vs. BHAGIRATH BROS

JUDGEMENT

(1.) THIS is an appeal filed by the revenue (Income -tax department) under section 260A of the Income Tax Act against an order, dated 26 -7 -2000, passed by I.T.A.T. in I.T.A. No. 304/IND/95 for the assessment year 1987 -88.

(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.) HAVING heard learned counsel for the appellant and having perused record of the case, we are of the opinion that the appeal does not involve any substantial question of law for consideration in this appeal and that two questions proposed by the appellant (revenue) do not satisfy the rigour of substantial question of law within the meaning of section 260A of the Act.