2006 (2) TMI 159

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....APRE J.— This is an appeal filed by the assessee under section 260A of the Income-tax Act, 1961, against an order dated March 7, 2003, passed by the Income-tax Appellate Tribunal (for short hereinafter referred to as "the Tribunal") in I. T. A. No. 15/IND/97. This appeal was admitted for final hearing on September 8, 2003, on the following substantial questions of law: "1. Whether the Tribunal ....

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....oth the parties have brought to our notice a decision rendered by this court in the case of this very assessee in Hemraj Nebhomal Sons v. CIT [2005] 278 ITR 345 (MP) Wherein the very question involved in this appeal was answered against the Revenue and in favour of the assessee. In other words, the only difference in this appeal and the one which this court decided in the case reported supra is th....