COMMISSIONER OF INCOME TAX Vs. CHANDRA PRAKASH RANA

JUDGEMENT

(1.) PASSED by Income -tax Appellate Tribunal, Jaipur (for short called Tribunal) in ITA No. 1197/Jp/2008 for the period asst. yr. 2005 -06.

(2.) BY the impugned order, the Tribunal dismissed the Revenue's appeal and affirmed the order of CIT(A) on the issue raised in this appeal.

(3.) SO the question that arises for consideration in this intra Court appeal is whether it involves any substantial question of law within the meaning of s. 260A ibid ?