(1.) CM No. 13322 of 2008 in IT Appeal No. 1164 of 2008 The delay in refiling is condoned.
(2.) THIS application stands disposed of. T Appeal No. 1164 of 2008
(3.) THIS appeal under s. 260A of the IT Act, 1961 (hereinafter referred to as the 'said Act') filed by the Revenue is 2000 -01.