- (1.) This is an appeal filed by the Revenue under Section 260A of the Income-tax Act against an order dated 19.06.2009 passed by I.T.A.T., Jaipur Bench, Jodhpur (for short called Tribunal) in I.T.A. No. 1469/JP/2008 arising out of AY 2005-06. By impugned order, the Tribunal allowed the cross objection of assessee and dismissed the appeal of the Revenue and in consequence reversed the order of Commissioner of Appeals on the issue raised in this appeal.
(2.) So the question that arises for consideration in this intra court appeal is whether appeal involves any substantial question of law within the meaning of Section 260A ibid?
(3.) Having heard the learned counsel for the appellant and on perusal of record of the case, we are inclined to dismiss the appeal in limine as in our opinion the appeal does not involve any substantial question of law as is required to be made out within the meaning of Section 260A ibid.;