COMMISSIONER OF INCOME TAX Vs. TRUCK OPERATORS' UNION

JUDGEMENT

(1.) THIS order will dispose of IT Appeal Nos. 865 and 866 of 2010 which are said to involve the same issue.

(2.) IT Appeal No. 865 of 2010 has been preferred by the Revenue under S. 260A of the IT Act, 1961 (for short, "the Act") against the order of the Tribunal, Chandigarh dt. 31st March, 2010 in ITA No. 866/Chd/2009 claiming following substantial questions of law :

(3.) WE have heard learned counsel for the appellant.