C. GIRIJA Vs. COMMISSIONER OF INCOME TAX, BHUBANESWAR

JUDGEMENT

(1.) The present appeal arises from an order dtd. 11/9/2008 passed by the Income Tax Appellate Tribunal (ITAT), Cuttack Bench, Cuttack in ITA No.87/CTK/2007 for the Assessment Year (AY) 2002-03.

(2.) Several questions of law were framed while admitting this appeal by order dtd. 15/1/2009. For the purposes of the present order, it is enough to note Question No.(i) which reads as under:

(3.) Mr. T.K. Satapathy, learned Senior Standing Counsel for the Respondent (Department) raised a preliminary objection that the aforementioned question was not urged by the Appellant (Assessee) before the ITAT and drew the attention of this Court to the impugned order.