2008 (4) TMI 214

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....the court was delivered by SATISH KUMAR MITTAL , J. ( Oral ) - The revenue has filed this appeal under Section 260-A of the Income Tax Act against the order dated 24.2.2005, passed by the Income Tax Appellate Tribunal, Chandigarh Bench 'A' Chandigarh in ITA No.  174/CHANDI/2001 for the assessment year 1988-89, raising the following substantial question of law for consideration of this Cour....