COMMISSIONER OF INCOME TAX Vs. HARBANS LAL SARNA

JUDGEMENT

(1.) C.M. No. 23192 -C -II of 2008.

(2.) REVENUE has preferred this appeal under Section 260A of the Income Tax Act, 1961 against the order dated 28 -2 -2007 of the Income Tax Appellate Tribunal, Chandigarh Bench "B", Chandigarh passed in ITA No. 459/ Chandi/2005, for the assessment year 1998 -99, proposing to raise following substantial question of law:

(3.) WE have heard learned Counsel for the Revenue and perused the record.