COMMISSIONER OF INCOME TAX Vs. GANPAT RAM BISHNOI

JUDGEMENT

(1.) THIS appeal under Section 260A of the IT Act, 1961 was admitted on 27th Oct., 1999; however, substantial question of law required to be considered in this appeal was not formulated at that relevant time. The substantial question of law stated to be arising for consideration in this appeal by the Revenue has been set out in appeal as under :

(2.) WE have heard learned Counsel for the parties and perused the material available on record.

(3.) THE order of the CIT, dt. 27th March, 1998 was set aside by the Tribunal by its judgment under appeal dt. 7th Aug., 1998.