2016 (9) TMI 700

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....of 2016 For the reasons stated in the application, the delay of 980 days in re-filing the appeal is condoned. CM stands disposed of. C.M. No.14405-CII of 2016 CM is allowed as prayed for. ITA No.183 of 2016 This is an appeal against the order of Tribunal in respect of the Assessment Year 2008-09. 2. According to the appellant the following substantial questions of law arise:- (i) "Whether ....

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....is that the amount was paid into the Special Capital Gain Account maintained by the respondent-assessee with the same branch of the Bank after a delay of one day, namely, on 31.07.2008 instead of on 30.07.2008. The Tribunal has recorded a finding of fact that the assessee had infact on the same day i.e. 30.07.2008 instructed the Bank to transfer the money from his saving account to Special Capital....