2010 (10) TMI 72

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....Section 260A of Income Tax Act, 1961 (for brevity, "Act") challenging the order dated 31st August, 2009 passed by the Income Tax Appellate Tribunal (in short "Tribunal") in ITA No. 1908/Del/2006, for the Assessment Year 1997-1998. 2. In the present case, the Assessing Officer has made an addition in the respondent-assessee's income solely on the basis of DVO's report. However, in Commissioner o....