TRIBHUWAN KUMAR Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS appeal gives rise to the following substantial question of law:

(2.) SINCE the aforesaid question of law is short, by the consent of the parties, this appeal itself is heard and disposed of at this stage.

(3.) IT may be noted here that notice for hearing of appeal as required under Rules 19 and 20 was given to the appellant assessee.