INCOME TAX OFFICER Vs. PHUL CHAND KACHUR LAL

JUDGEMENT

(1.) THIS is an appeal filed by the Revenue (CIT) under Section 260a of the IT Act against an order dt. 29th Oct. , 1998, passed by Tribunal in ITA No. 1083/ind/1994. This appeal was admitted for final hearing on following substantial question of law by this Court on 8th May, 2000 :

(2.) RECORD perused, because none appeared for the parties despite notice of the appeal.

(3.) HAVING perused record of the case and in particular the order of Tribunal impugned, we are of the view that this appeal has no substance.