COMMISSIONER OF INCOME TAX, LUDHIANA Vs. GURMAIL SINGH

JUDGEMENT

(1.) REVENUE has preferred this appeal under section 260 -A of the Income -tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Chandigarh Bench 'B', Chandigarh (hereinafter referred to as 'the Tribunal') passed in M.A. No. 99/Chandi/2004 dated 19 -1 -2005 arising out of IT(SS) No. 12/Chandi/97 dated 22 -10 -2003 for the block period 1 -4 -1985 to 5 -10 -1995, proposing following substantial question of law: -

(2.) LEARNED counsel for the appellant submits that additional ground of appeal could not be allowed to be raised.

(3.) IN view of submissions of learned counsel for the assessee we do not find any substantial question of law for entertaining appeal filed by the revenue.