2014 (10) TMI 400

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....DER Rajive Bhalla, J (Oral) C.M.No.14672-CII of 2014 Prayer in this application is to condone delay of 766 days in re-filing the appeal. We have heard counsel for the appellant and as sufficient cause has been shown, allow the application and condone the delay of 766 days in re-filing the appeal. C.M.No.14673-CII of 2014 Allowed as prayed for. Income Tax Appeal No.211 of 2014 ....

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....s of Section 145A of the Income Tax Act, 1961?" We have heard counsel for the appellant, perused the impugned orders as well as the substantial question of law. A perusal of the order passed by the ITAT reveals that while deleting disallowance made by the Assessing Officer, the CIT (A) placed reliance upon an order passed by the Tribunal in Income Tax Appeal No.3208/Del/2007 titled Lakhani R....