LAWS(P&H)-2013-1-251

COMMISSIONER OF INCOME TAX Vs. AVON CYCLES LTD

Decided On January 28, 2013
COMMISSIONER OF INCOME TAX Appellant
V/S
Avon Cycles Ltd Respondents

JUDGEMENT

(1.) THE Revenue is in appeal under Section 260A of the Income Tax Act, 1961 (for short 'the Act') against an order dated 17.11.2011 passed by the Income Tax Appellate Tribunal, Chandigarh Bench 'B' Chandigarh (for short 'the Tribunal') in ITA No. 604/CHD/2011 for the assessment year 2006 -07.

(2.) THE Revenue has framed the following substantial questions of law: -

(3.) IN view of the said fact, we do not find that any substantial question of law arises for consideration by this Court in the present appeal. Dismissed.