(1.) This appeal has been preferred by the revenue under Section 260A of the Income Tax Act, 1961 (for short, "the Act") against the order dated 2.4.2009 of the Income Tax Appellate Tribunal, New Delhi in I.T.A. No. 3629/Del)/08 for the assessment year 2002-03 proposing to raise following substantial questions of law:
(2.) It is not disputed that identical appeal of the revenue being I.T.A. No. 225 of 2010 CIT v. Raj Overseas has been dismissed by this Court vide order dated 28.7.2010.
(3.) Accordingly, this appeal is dismissed.