2008 (3) TMI 248

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.... the court was delivered by Rakesh Kumar Garg, J . - 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 23.2.2007 passed by the Income-Tax Appellate Tribunal, New Delhi Bench 'C' in ITA No.3429/Del/2005 for the assessment year 1998-99 raising the following substantial question of law:- "Whe....