2008 (4) TMI 729

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....07 passed by the Income-tax Appellate Tribunal ('the Tribunal'), Delhi Bench 'G' in ITA Nos. 1141 and 1144/Delhi/2006 relevant for the assessment years 1998-99 and 2001-02. 2. A notice was issued to the assessee under section 147/148 of the Income-tax Act, 1961 ('the Act') for reopening the assessment. The Commissioner of Income-tax (Appeals) ['CIT(A)'] as well as the Tribunal considered the....