2015 (1) TMI 1304

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....Mr. Aalok Mittal, Advocate, for the respondent. JUDGEMENT HEMANT GUPTA, J. (ORAL) The Revenue is in appeal under Section 260 A of the Income Tax Act, 1961 (for short 'the Act') aggrieved against the order passed by the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh (for short 'the Tribunal') on 23.11.2000 relating to the assessment year 1989-90. The Revenue - appellant has ra....