COMMISSIONER OF INCOME TAX Vs. M.R. SAPRA

JUDGEMENT

(1.) THIS appeal under s. 260A of the IT Act, 1961 (for short "the 1961 Act"), filed at the behest of the Revenue, raises the following substantial question of law :

(2.) THE assessee -respondent is a surgeon who filed his return for the asst. yr. 1994 -95 declaring an income of Rs. agricultural income of his minor son of Rs. 1,89,000 from a private trust. The assessment in the case was completed account of interest accrued on FDRs deposited in the State Bank of India, Hisar.

(3.) THE assessee feeling aggrieved, preferred an appeal before the CIT(A), Rohtak, who deleted the addition of Rs. cannot be free from encumbrances. The Tribunal, Delhi Bench -F, New Delhi, dismissed the appeal of the Revenue. It is this amount of Rs. 10,79,858 which is under dispute in this appeal.