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Judgment
CM No. 86 of 2002
Allowed subject to just exceptions.
IT Appeal No. 189 of 2002
This is an appeal u/s 260A of the income tax Act, 1961 (''the Act'') by the revenue against the order of the Tribunal, Delhi Bench D, in IT Appeal No. 3593 (Delhi) of 1996, pertaining to the assessment year 1992-93. According to the revenue, the following substantial question of law arises for determination :
Whether the ITAT has erred both on facts and merits in granting benefit of exemptions u/s 11 of the income tax Act to the assessee ?
From the impugned order of the Tribunal, we find that while granting relief to the assessee, the Tribunal has relied on its earlier order dated 19-10-2001 in IT Appeal No. 7156 (Delhi) of 1994, pertaining to the assessment year 1991-92. Against the said order, the revenue had filed an appeal, being IT Appeal No. 125 of 2002. The said appeal was dismissed by this Court on 19-7-2002 on the ground that the findings recorded by the Tribunal were pure findings of fact and no question of law, much less a substantial question of law, arose from the said order.
Following the said order, this appeal is also dismissed.