LAWS(P&H)-2011-2-144

COMMISSIONER OF INCOME TAX Vs. PRECISION GALVANISING WORKS

Decided On February 09, 2011
COMMISSIONER OF INCOME TAX Appellant
V/S
Precision Galvanising Works Respondents

JUDGEMENT

(1.) THIS order will dispose of IT Appeal Nos. 361, 371 of 2004, 568 and 688 of 2005. All the four appeals have been filed by the Revenue under S. 260A of the IT Act, 1961 (for short, 'the Act') and are said to involve same questions.

(2.) IT Appeal No. 361 of 2004 arises from order dt. 4th June, 2004 of the Tribunal, Bench SMC-I, New Delhi in ITA No. 1926/Del/2000 for the asst. yr. 1995-96 and raises following substantial questions of law :

(3.) WE have heard learned counsel for the appellant. None appears on behalf of the assessee in spite of service.