CIT Vs. ANITA CHOUHAN

JUDGEMENT

(1.) THIS is an appeal filed by Commissioner of Income Tax (Revenue) under section 260A of the Income Tax Act against an order, dated 11 -2 -2005, passed by learned Members of ITAT in ITA No. 494/IND./2004.

(2.) THE question that arises for consideration is; whether appeal involves any substantial question of law within the meaning of section 260A of the Income Tax Act so as to admit this appeal.

(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 substantial question of law and hence, the same is liable to be dismissed in limine.