2009 (12) TMI 20

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.... Yadav,J. The present appeal has been filed under Section 260-A of the Income Tax Act against the order dated 23.7.1999 passed by the Income Tax Appellate Tribunal, Delhi Bench 'D', New Delhi in ITA No. 3024/Del/93 relating to Assessment Year 1988-89. The following substantial question of law has been sought to be raised herein:- "Whether, on facts and in the circumstances of the case, the Ld.....

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....case of M/S Sir Shadi Lal Enterprises. This Court vide its judgement dated 15.5.2007 has confirmed the order passed by the Tribunal and decided the question in affirmative i.e. in favour of the assessee and against the revenue. The question involved therein was the same question sought to be raised in the present appeal. We also find that in ITR No. 79 of 1997, Commissioner of Income Tax, Meerut V....