GOPAL KRISHAN KWATRA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) DELAY in refiling is condoned.

(2.) THIS appeal has been filed by the Assessee under Section 260A of the Income Tax Act, 1961 (in short "the Act") against the order dated 30.4.2010 passed by the Income Tax Appellate Tribunal, Delhi Bench "B", New Delhi (hereinafter referred to as "the Tribunal") in ITA No. 2577/Del/08, relating to the assessment year 1999 -2000, raising the following substantial question of law:

(3.) WE have heard learned Counsel for the Assessee.