2015 (8) TMI 370

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....ushik, Adv ORDER 1. In this appeal by the Revenue under Section 260-A of the Income Tax Act, 1961 ('Act') against the impugned order dated 22nd August 2014 of the Income Tax Appellate Tribunal ('ITAT') in ITA No. 3228/Del/2007 for the Assessment Year 2004-05, two issues have been raised viz., (i) the upholding by the ITAT of the deletion by the Commissioner of Income Tax (Appeals) [CIT(A)] o....