AMAR CHAND BORAD Vs. ITO, WARD-I, SRIGANGANAGAR

JUDGEMENT

(1.) This is an appeal filed by the assessee under Section 260A of the Income Tax Act against an order passed by the Tribunal in appeal No.ITA/411/JU/2008 arising out of an assessment year, 2001-02.

(2.) Having heard learned counsel for the appellant and on perusal of record of the case, we find no merit in this appeal as, in our opinion, it does not involve any substantial question of law within the meaning of Section 260A of the Income Tax Act.

(3.) The perusal of the impugned order quoted below would go to show that it is, in fact, in appellant's (assessee's) favour :-