- (1.) This is an appeal filed by the Commissioner of Income Tax under Section 260-A of the Income Tax Act against an order dated 31.5.2010 passed by I.T.A.T., Jodhpur Bench, Jodhpur (for short called Tribunal) in I.T.A. No.508/JU/2008 for the period AY 2005-2006.
(2.) By the impugned order, the Tribunal allowed the assessee's appeal in part and reversed the order of Commissioner of Appeals on the issue raised in this appeal.
(3.) So the question that arises for consideration in this intra court appeal is whether it involves any substantial question of law within the meaning of Section 260-A ibid;