ASSISTANT COMMISSIONER OF INCOME TAX Vs. RAJMAL BAPULAL

JUDGEMENT

(1.) THIS is an appeal filed by the Revenue (IT Department) under Section 260 A of the IT Act against an order dt. 30th April, 2004, passed by Tribunal in IT (SS)A 40/ind/2002 and C. O. No. 13/ind/2004.

(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 prerequisite for admission of appeal.

(3.) HEARD Shri A. P. Patankar, learned Counsel for the appellant.