Hon'ble Dr. Satish Chandra,J.
We have heard Shri D.D.Chopra, learned counsel for the appellant and Shri Amit Shukla, learned counsel for the respondents.
Controversy relates to assessment years 2003-04 and 2004-05.
Controversy seems to be factual and no substantial question of law is involved which may call for interference under Section 260-A of the Income Tax Act.
Moreover, attention of this Court has been invited towards the fact that the Assessing Officer made reassessment for the years in question. Under the hierarchy of system, the order of Assessing Officer may again be rooted through CIT (A) and Tribunal. Hence, on this ground too, the appeal seems to be not sustainable. Accordingly, it is dismissed at admission stage, in limine.
Order Date :- 10.5.2010 Madhu