2009 (7) TMI 60

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....ibhav Jain, Advocate, for respondent. JUDGMENT ADARSH KUMAR GOEL, J. - The revenue has preferred this appeal under Section 260A of the Income Tax Act, 1961 ( for short, "the Act") against the order dated 7.12.2007 passed by the Income Tax Appellate Tribunal, Delhi Bench"H" Delhi in ITA No. 1960 (DEL) of 2007 for the assessment year 1995-96, proposing to raise the following substantial questi....

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....l Soft Systems Ltd., (189-ITR-83) as the issue has now been finally resolved by the larger bench of the Hon'ble Supreme Court in the decision dated 18.8.2008 in the case of Commissioner of Income Tax Vs. Gold Coin Health Food (P) Ltd. [(2008) 218 CTR (SC) 359]?" D That the tax effect involved in this cae is Rs.10,70,000/- , which is more than the monetary limits prescribed by the DBDT in instru....