C I T DELHI Vs. ATUL MOHAN BINDAL

JUDGEMENT

(1.) Delay condoned.

(2.) Leave granted.

(3.) The revenue has come up in appeal by special leave aggrieved by the judgement of the High Court of Delhi whereby the High Court dismissed their appeal under Section 260A of the Income Tax act, 1961 (for short, "the Act" ) on January 25, 2008 and upheld the order dated December 22, 2006 passed by the Income Tax Appellate Tribunal, Delhi Bench 'H', New Delhi.