COMMISSIONER OF INCOME TAX Vs. SUBRATA DUTTA CHOUDHARY

JUDGEMENT

(1.) THE Revenue has filed this appeal under s. 260A of the IT Act, 1961 (hereinafter referred to as 'the Act'), against the in ITA No. 4530/Del/2007, pertaining to the asst. yr. 2004 -05.

(2.) MAKING additions on certain accounts. Against the said order, the assessee preferred an appeal before the Commissioner partly allowed the appeal and deleted the additions of Rs. 51,32,183. Against the said order, the Revenue filed appeal before the Tribunal, which has been dismissed vide the impugned order, while confirming the deletion of two additions i.e., one of Rs. 48,45,000 on account of undeclared sale price of machinery and the other of Rs. 54,714 + Rs. 31,330 on account of excess depreciation claimed on office equipment and electric installation, respectively. Now the Revenue has filed the instant appeal against the said order, raising the following substantial questions of law :

(3.) WE have heard the arguments of learned counsel for the Revenue and have gone through the impugned order.