2008 (11) TMI 704

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....n the petition for condonation of delay. Hence delay is condoned. Accordingly, the application being G.A. No. 3369 of 2008 is allowed. After hearing the learned Counsel for the appellant the following substantial question of law is referred for adjudication: "Whether under the facts and circumstances of the case, the Income Tax Appellate Tribunal, E Bench Kolkata erred in law in allowi....