LAWS(P&H)-2010-8-245

COMMISSIONER OF INCOME TAX Vs. ROSHNI DEV

Decided On August 05, 2010
COMMISSIONER OF INCOME TAX Appellant
V/S
Roshni Dev Respondents

JUDGEMENT

(1.) This order will dispose of ITA Nos. 341 and 342 of 2010 as common questions of law are involved.

(2.) ITA No. 341 of 2010 has been filed by the revenue under Section 260A of the Income Tax Act, 1961 (in short "the Act") against order dated 15.4.2009 passed by the Income Tax Appellate Tribunal, Delhi Bench 'C' New Delhi in ITA No. 80/(Del)/08 for the assessment year 1999-2000 proposing to raise the following substantial questions of law:

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