BALDEV RAJ Vs. COMMISSIONER OF INCOME TAX, JALANDHAR

JUDGEMENT

(1.) THIS appeal has been preferred by the assessee under section 260 -A of the Income -tax Act, 1961 (hereinafter referred to as 'the Act'] against the order dated 10 -1 -2005 of Income Tax Appellate Tribunal. Amritsar (hereinafter referred to as 'the Tribunal') in IT Appeal No. 540 (ASK)/ 1998 for the assessment year 1991 -92, proposing following substantial questions of law : -

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