2008 (12) TMI 33

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.... this 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 dated 17.09.2007 passed in I.T.A. No.238/Chandi/2006 for the Assessment Year 2001-02, proposing to raise following substantial question of law :- "Whether on the facts and in the circumstances of the case and in law, the Hon'bl....