SANJAY Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is an appeal filed by the Revenue (IT Department) (sic-assessee) under Section 260a of the IT Act, against the order, dt. 28th April, 2005, passed by Tribunal in ITA No, 397/ind/2001.

(2.) THE question that arises for consideration in this appeal is, whether appeal involves any substantial question of law out of the impugned order of the Tribunal or in other words, whether two questions proposed by the appellant involve any substantial questions so as to admit the appeal. It is not in dispute that the pre-requisite of admitting any appeal under Section 260a of the IT Act is to find out involvement of substantial question of law.

(3.) HEARD Shri P. M. Choudhary, learned Counsel for the appellant.