2010 (4) TMI 292

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r. Mr.Avneesh Jhingan, Advocate, for the assessee-respondent. M.M.KUMAR, J. The instant appeal filed by the Revenue under Section 260-A of the Income-tax Act, 1961(for brevity 'the Act') is directed against order dated 12.9.2008 passed by the Income Tax Appellate Tribunal, Delhi Bench (for brevity 'the Tribunal') in ITA No. 1513/Del/2008 for the assessment year 2000-01. The only issue ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tial question of law is covered in favour of the revenue and against the assessee. Learned counsel for the assessee-respondent, has not been able to dispute the aforesaid view. However, he has argued by drawing our attention to page 24 of the paper book that a number of other arguments were raised before the CIT(A), which had not been dealt with at that stage for the reason that on the issue of....