INCOME TAX OFFICER Vs. BABU LAL JAIN

JUDGEMENT

(1.) THE Revenue has filed this appeal under of the <ACT>Income Tax , 1961</ACT>,<S>S.260A</S> with the prayer that this Court may frame the following question and accept the appeal:

(2.) WE have heard Mr. Sawhney, learned counsel for the appellant, and perused the order passed by the Appellate Tribunal.

(3.) NOTHING has been pointed out to show that these findings are not correct. It is apparent that the delay was caused by the Department. It is taking advantage of its own wrong. It cannot do so. Resultantly, no ground for interference is made out. The appeal is accordingly dismissed in limine.