Court No. - 9 Case :- INCOME TAX APPEAL No. - 136 of 2013 Appellant :- Commissioner Of Income Tax Respondent :- Ajay Agarwal Counsel for Appellant :- Shambhu Chopra, Sr. S.C. Hon'ble Arun Tandon,J. Hon'ble Surya Prakash Kesarwani,J. Having heard Sri Shambhu Chopra, learned counsel for department and having examined records of present appeal, we find that no question of law arises from impugned order. Hence, there is no reason to interfere with impugned order passed by Tribunal. In result, appeal filed by department is dismissed. Interim order, if any, stands discharged. (Surya Prakash Kesarwani, J.) (Arun Tandon, J.) Order Date :- 7.5.2015 Sushil/- Commissioner of Income-tax v. Ajay Agarwal