- (1.) This is an appeal filed by the Revenue under Section 260A of the Income Tax Act against an order dated 25.02.2009 passed by I.T.A.T., Jaipur Bench, Jaipur (for short called Tribunal) in I.T.A. No. 1469/JP/2008 arising out of AY 2005-06. By the impugned order, the Tribunal dismissed the appeal of Revenue and also dismissed 11 the cross-objection filed by assessee and in consequence upheld the order of Commissioner of Appeals.
(2.) So the question that arises for consideration in these appeals is whether appeal involves any substantial question of law within the meaning of Section 260A ibid?
(3.) Facts of the case are these:;