2008 (1) TMI 344

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....or the respondent-assessee. JUDGMENT The judgment of the court was delivered by SATISH KUMAR MITTAL, J. ( Oral ) - The Department has filed this appeal against the order dated 26.5.2006 passed by the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh, in ITA No. 594/Chandigarh/2005 (the assessment year 2001-2002), raising the following two substantial questions of law : "1. Wh....