COMMISSIONER OF INCOME-TAX Vs. NANDADEVI SALES AGENCY

JUDGEMENT

(1.) The appeal is directed against a judgment and order dated May 22, 2013, by which the learned Tribunal dismissed the appeal preferred by the Revenue challenging the order of the Commissioner of Income-tax (Appeals). Once again challenging the order of the learned Tribunal, the Revenue has come up before this court. The following questions have been suggested in paragraph 8 of the stay petition.

(2.) Considering that the matter related to the questions of fact and that both the Commissioner of Income-tax (Appeals) and the learned Tribunal concurrently held that the Assessing Officer was wrong, we are not inclined to admit the appeal, which is accordingly dismissed.