BABULAL C. BORANA Vs. 3RD INCOME TAX OFFICER

JUDGEMENT

(1.) This appeal is filed by the appellant (hereinafter referred to as 'the assessee') under section 260A of the I.T. Act against the decision of the Income Tax Appellate Tribunal dated 3rd August, 2000.

(2.) The assessment order relevant for the purpose herein is AY 1988-89.

(3.) Short point of law required to be considered in this appeal is:-