2008 (3) TMI 252

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....cate for the respondents. JUDGMENT The judgment of 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(for short 'the Act') against the order of the Income Tax Appellate Tribunal, Chandigarh , Bench 'B' Chandigarh (for short 'the Tribunal'), dated 13.7.2005 passed in ITA No.109/CHANDI/2004 for the Asse....