COMMISSIONER OF INCOME-TAX Vs. JAT EDUCATION SOCIETY

JUDGEMENT

(1.) This order shall dispose of ITA Nos. 133 and 140 of 2014 as according to the learned counsel for the appellant, the issue involved therein is identical. For brevity, the facts are being taken from ITA No. 133 of 2014.

(2.) Ita No. 133 of 2014 has been preferred by the revenue under Section 260A of the Income Tax Act, 1961 (in short "the Act") against the order dated 19.7.2013 (Annexure A-III) passed by the Income Tax Appellate Tribunal, Delhi Bench 'D', New Delhi (hereinafter referred to as "the Tribunal") in ITA No. 2543/Del/2011, relating to the assessment year 2007-08, claiming the following substantial questions of law:-

(3.) An application bearing CM No. 26348-CI of 2014 was filed by the learned counsel for the revenue for framing additional substantial question of law. This Court vide order dated 27.11.2014 allowed the said application and the additional substantial question of law was taken on record which is to the following effect:-