2010 (4) TMI 1151

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....he Revenues appeal before the Tribunal being ITA No.393/DEL/09 pertaining to the Assessment Year 1997-98. We may point out that the assessee had also preferred a cross-objection being CO No.337/Del/2006 in respect of the Commissioner of Income Tax (Appeals) order dated 30.11.2005. The Tribunal has taken a view after hearing both the sides that the issuance of the notice under Section 148 of the In....