- (1.) This is an appeal filed by the assessee under Section 260- A of the Income Tax Act against an order dated 9.11.2009 passed by I.T.A.T., Jodhpur Bench, Jodhpur (for short called Tribunal) in I.T.A. No.507 and 515/JU/2008 for the period AY 2005-06 and 2004-05.
(2.) By the impugned order, the Tribunal dismissed the assessee's appeal thereby affirmed the order of Commissioner of Appeals on the issue raised in this appeal.
(3.) So the question that arises for consideration in this appeal is whether it involves any substantial question of law within the meaning of Section 260-A ibid;