The appeal is allowed in part
Bench: B.MANOHAR,DILIP B.BHOSALE
U/s. 260A of I.T. Act, 1961 arising out of Order dated 02-01-2006 passed in ITA.No.81/Bang/2005 for the year 2001-02, praying that this Hon’ble Court may be pleased to formulate the substantial questions of law stated therein and allow the appeal and set aside the orders passed by the ITAT, Bangalore in ITA.No.81/Bang/2005 dated