COMMISSIONER OF INCOME TAX Vs. SURAT SINGH

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. 16th Jan., 2007, passed by the Income-tax Appellate Tribunal Delhi Bench-I, Delhi (in short "the Tribunal") whereby six appeals, i.e. ITA Nos. 2602 to 2607 of 2005, relating to the asst. yrs. 1994-95 to 1999-2000 were disposed by a common order.

(2.) THE appeal was admitted by this Court for determination of the following substantial question of law :

(3.) ASSESSMENT under S. 143(3) of the Act in respect of the above assessment years was completed by the AO on 31st March, 2005 at an income of Rs. 68,43,803 and Rs. 47,67,968 for the asst. yrs. 1995-96 and 1999-2000 respectively, and at nil plus agricultural income relating to remaining four assessment years, keeping in view the directions of the CIT in the orders passed under ss. 263 and 154 of the Act.