2008 (4) TMI 212

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....judgment of the court was delivered by Rakesh Kumar Garg, J . - For the reasons stated in the application, delay of 36 days in refiling the appeal is condoned. CM stands disposed of. 1. The revenue has filed the present appeal under Section 260A of the Income-tax Act, 1961 (hereinafter referred to as the "Act") against the order dated 31.1.2007 passed by the Income-Tax Appellate Tribunal, De....