COMMISSIONER OF INCOME-TAX Vs. TEK SINGH SAINI

JUDGEMENT

(1.) Revenue has preferred this appeal under Section 260A of the Income Tax Act, 1961 (in short "the Act") against the order dated 2.3.2009 of the Income Tax Appellate Tribunal, Delhi Bench "SMC" New Delhi (hereinafter referred to as "the Tribunal") in ITA No. 3601(Del)/2008, for the assessment year 2000-01, proposing following substantial question of law:

(2.) Against the order of assessment, the Commissioner passed an order under Section 263 and directed fresh assessment to be made. Accordingly, fresh assessment was made. The said revisional order under Section 263 was set aside by the Tribunal against which appeal of the revenue was dismissed by this Court on 9.2.2010 being ITA No. 202 of 2009 (Commissioner of Income Tax, Rohtak v. Sh. Tek Chand Saini). By impugned order Tribunal has set aside the assessment made.

(3.) We have heard learned Counsel for the appellant.