2007 (2) TMI 191

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....T. A. 154/2007 and CM No. 2271/2007 (Stay) The assessee is aggrieved by an order dated October 6, 2006 passed by the Income-tax Appellate Tribunal, Delhi Bench "A" in I. T. A. No. 2967 (Del)/99 relevant for the assessment year 1996-97 and in I. T. A. No. 1240(Del)/2000 for the assessment year 1997-98. The only question that has arisen in this appeal is whether the assessee maintained an offi....