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Section 260A of the Income-tax Act, 1961 - High Court, appeals to - Assessment year 2001-02 - While making assessment of assessee, Assessing Officer added certain amount received by assessee as interest on FDR in its total income as 'income from other sources' - On appeal, Commissioner (Appeals) deleted addition after considering claim of assessee that amount of said interest had duly been credited to profit and loss account and after finding that claim of assessee was genuine - Tribunal confirmed order of Commissioner (Appeals) - Being aggrieved, revenue filed appeal to High Court contending that interest on FDR should have been shown by assessee as 'income from other sources' - Whether question whether interest received by assessee on FDR should have been shown by it as 'income from business' or as 'income from other sources' was not a substantial question of law inasmuch on answer to said question, revenue would not be entitled to higher or lesser amount of tax from assessee - Held, yes - Whether, therefore, revenue's appeal could not be admitted and same was to be dismissed accordingly - Held, yes CASE REVIEW Sir Chunnilal V. Mehta & Sons Ltd. v. Century Spg. & Mfg. Co. Ltd. AIR 1962 SC 1314 [Para 6] followed. CASES REFERRED TO Sir Chunnilal V. Mehta & Sons Ltd. v. Century Spg. & Mfg. Co. Ltd. AIR 1962 SC 1314 [Para 5] and M. Janardan Rao v. Jt. CIT [2005] 142 Taxman 722 (SC) [Para 6]. R.L. Jain and Ku. Veena Mandlik for the Appellant. ORDER 1. This is an appeal under section 260A of the Income-tax Act, 1961 (for short 'the Act'). 2. The relevant facts briefly are that for the assessment year 2001-02, the respondent filed the return of income along with audit report under section 44AB showing total income of Rs. 42,18,260. The Assistant Commissioner of Income-tax, 4(1), Indore in his assessment order dated 18-8-2004 addedinter alia a sum of Rs. 9,91,508 received by the respondent as interest on FDR. Along with other additions, the respondent was assessed to a total income of Rs. 57,68,420 and Demand Notice was issued accordingly. The respondent carried an appeal to the Commissioner of Income-tax (Appeals)-II, Indore and Commissioner of…

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