CIT Vs. NAND LAL LABHU RAM

JUDGEMENT

(1.) The paper-book of this case is said to have been burn in the fire incident that took place in the premises of this court on the night of 30-1-2011. Learned counsel for the appellant has made available two copies of the paper-book to the Registry for recon'struction of the file. The said copies are taken on record. The paper-book of this appeal is treated as having been reconstructed.

(2.) This order will dispose of two appeals, i.e., Income-tax Appeals Nos. 162 and 163 of 2005 as identical questions are involved therein. The facts have been taken from Income-tax Appeal No. 162 of 2005.

(3.) This appeal under section 260A of the Income-tax Act, 1961 (for short ''the Act''), has been filed by the Revenue against the order dated 16-9-2004, passed by the Income-tax Appellate Tribunal Chandigarh Bench ''A'', Chandigarh (in short ''the Tribunal'') in I. T. A. No. 348/ Chandi/2001, relating to the assessment year 1993-94.