COMMISSIONER OF INCOME TAX Vs. DEEP CHAND

JUDGEMENT

(1.) THIS appeal under S. 260A of the IT Act, 1961 (for short "the Act") has been filed by the Revenue against the order dt. 2nd March, 2006, passed by the Income-tax Appellate Tribunal New Delhi Bench 'SMC', New Delhi (in short "the Tribunal") in ITA No. 4892/Del/2005, relating to the asst. yr. 1993-94.

(2.) THE appeal was admitted on 26th March, 2007 for determination of the following substantial question of law :

(3.) HENCE , this appeal at the instance of the Revenue.