CIT Vs. PATEL & CO.

JUDGEMENT

(1.) THIS is an appeal filed by the revenue (Commissioner of Income Tax) under section 260A of the Income Tax Act against an order, dated 20 -2 -2004, passed by Tribunal in I.T.A. No. 828/Ind/97 and I.T.A. No. 466/ Ind/97.

(2.) THE question that arises for consideration in this appeal is : whether appeal involves any substantial question of law within the meaning of section 260A of the Act ?

(3.) HAVING heard learned counsel for the appellant and having perused record of the case, we are of the opinion that appeal does not involve any question of law much less substantial question of law within the meaning of section 260A ibid and hence, the appeal has no merit rendering its dismissal in limine.