2003 (5) TMI 517

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.... section 260A of the Income-tax Act, 1961 (for short "the Act") by the Revenue is directed against order dated 6th September, 2002, passed by the Income-tax Appellate Tribunal (for short 'the Tribunal') in ITA No. 4893 (Delhi) 1997, pertaining to the assessment year 1995-96. 2. The short issue sought to be raised by the Revenue in this appeal, is as to whether an assessee, who has leased out th....