2008 (8) TMI 1056

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....he Respondent : Prakash Kumar JUDGMENT 1. This appeal under Section 260-A of the Income-tax Act is directed against the order dated 29.06.2007 passed by the Income-tax Appellate Tribunal in ITA- 1616/Del/2006 pertaining to the assessment year 2002-03. The Commissioner of Income-tax (Appeals) had arrived at the conclusion that merely because the assessee was following the mercantile system of....