2007 (5) TMI 641

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.... appellant-revenue. JUDGMENT M . M. KUMAR, J . This order shall dispose of I.T.A. Nos. 183 and 184 of 2007, as two different assessment orders in respect of the same assessee are the subject matter of challenge. The revenue has filed the appeals under Section 260A of the Income Tax Act, 1961, against the common order dated 30.8.2006, passed by the Income Tax Appellate Tribunal, Chandigarh....