CIT Vs. DURGA SHANKAR KANSARA

JUDGEMENT

(1.) THIS appeal by the Revenue, seeks to challenge the judgment of the Income Tax Appellate Tribunal dated 26.5.2003, accepting the appeal of the assessee, and holding the block assessment, to be barred by time.

(2.) THIS appeal was admitted on 21.7.2004, by framing following two substantial questions of law:

(3.) THIS assessment was challenged in appeal before the Tribunal, and a preliminary objection was raised on behalf of the Revenue, that the appeal would lie to the Commissioner, and not to the Tribunal, and the Tribunal overruled the objection. Then, the matter was heard by the Tribunal, and the appeal of the assessee was allowed vide impugned order dated 26.5.2003.