2009 (7) TMI 737

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.... In the present appeal filed under section 260A of the Income-tax Act, 1961 (hereinafter referred to as "the "Act"), the Revenue submits that the order of the Income-tax Appellate Tribunal dated June 28, 2004 involves the following substantial question of law : "Whether on the facts and in the circumstances of the case, the Tribunal was legally justified in deleting the addition on account of a....

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....preferred by the respondent-assessee before the Commissioner of Income-tax (Appeals), Lucknow, the plea had been accepted. 4. The Revenue filed an appeal before the Tribunal and the Tribunal had dismissed the appeal. following its earlier order passed in the case of the other assessee, which are also engaged in manufacture of sugar wherein a similar scheme was under consideration. 5. We have....