CIT Vs. I. TECH ELECTRONICS

JUDGEMENT

(1.) This appeal has been preferred by the Revenue under s. 260A of the IT Act, 1961 against the order dt. 19th March, 2010 passed by the Tribunal, Guwahati Bench, in ITA No. 214/Gau/2007 for the asst. yr. 2004-05 claiming following substantial questions of law:

(2.) The Tribunal upheld the plea of the assessee following its earlier order in Rajib Ranjan Pujari and also holding that exercise of revisional jurisdiction by the CIT was not called for.

(3.) We have heard learned counsel for the parties.