COMMISSIONER OF INCOME Vs. ESSEN DEINKI

JUDGEMENT

(1.) THE Revenue is in appeal under Section 260A of the Income Tax Act, 1961 (for short 'the Act') against the order dated 24.05.2012 passed by the Income Tax Appellate Tribunal, Chandigarh Bench 'A' Chandigarh (for short 'the Tribunal) in ITA No. 704/CHD/2010 for the assessment year 2000 -01.

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

(3.) THE said order of the Assessing Officer was set aside by the Commissioner of Income Tax on 26.03.2010. The said order has been affirmed by the Tribunal vide order dated 24.05.2012.