2024 (6) TMI 1605

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....rma, CA For the Department : Shri Saurabh Anand, Sr. DR ORDER PER ANUBHAV SHARMA, JM:  Heard and perused the record. 2. The present application is filed u/s 254(2) of the Income-tax Act, 1961 (hereinafter referred to as the "Act"), by the Revenue with the factual matrix that when vide order dated 18.12.2017 ITA nos. 6191 & 6192/Del/2014 for assessment years 2008-09 and 2009-10,....

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....as also filed. 4. Considering the fact that Hon'ble High Court had given permission for filing an application u/s 254(2) of the Act vide order dated 27.09.2018 and misc. application u/s 254(2) of the Act was filed on 20.02.2019, there is actually no delay and otherwise delay needs to be condoned as per liberty given by the Hon'ble High Court. 5. In the light of aforesaid, considering the sub....