KUMAR TRADING COMPANY Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS appeal has been preferred by the assessee under section 260A of the Income -tax Act, 1961 against the order of the Income -tax Appellate Tribunal, Amritsar Bench, Amritsar passed in ITA No. 614 (ASR) 2004, dated 31 -10 -2006 and CO. 6 (ASR)/2005, proposing to raise following substantial questions of law: -

(2.) WE have heard learned counsel for the parties.

(3.) NO substantial question of law arises. The appeal is dismissed.