COMMR.OF INCOME TAX DELHI I vs. M/S S.CHAND & CO.
No AI summary yet for this case.
----------- 11.12.2002
Having heard learned counsel for the parties, we are of the view that the impugned order involves a substantial question of law. Admit. The following question is framed for adjudication:
"Whether on the facts and in the circumstances of the case, the Tribunal was correct in law in dismissing Revenue's appeal only on the ground that it had been rendered infructuous, without going into the question of allowability of deduction under Section 32AB of the Income-tax Act,1961?"
The appellant shall file within three months ten copies of the cyclostyled paper books, containing all documents on which reliance was placed before the ...contd/- : 2 : [ITA 15/02]
Tribunal, including any order/orders, either in the case of the assessee itself or in case of any other assessee, which has been followed by the Tribunal. The appeal shall be listed for hearing in the regular course.
D.K. JAIN, J
MAHMOOD ALI KHAN, J DECEMBER 11, 2002 "v"