2007 (8) TMI 280

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.... The judgment of the court was delivered by M. M. Kumar J.—The Revenue has approached this court claiming that the following substantial question of law would emerge from the order dated June 9, 2006, passed in I. T. A. No. 546/Del/2006 by the Income-tax Appellate Tribunal, Delhi "D" Bench SMC New Delhi in respect of the assessment year 2002-03. "1. On the facts and in the circumstances ....

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....ibunal was right in relying on the decision in the case of CIT v. Devradhan Madhavlal Genda Trust [1998] 230 ITR 714 (MP) although the audit report was not filed during the assessment proceedings, but during the appellate proceedings ?" 2. At the outset Mr. Rajiv Sharma, learned counsel for the assessee, has submitted that the controversy raised in this case stands settled by a Full Bench judgm....