(1.) THIS is an appeal filed by Revenue (CIT) under Section 260A of the IT Act against an order, dt. 26th Feb., 1999, passed by the Tribunal (ITAT) in ITA No. 1026/Ind/1997.
(2.) IT may be mentioned at the outset that on 12th July, 2000, this Court dismissed the appeal by passing following order :
(3.) THE respondent, an assessee, is a limited company engaged at the relevant time in the business of manufacture and sale of what is known as 'Soya Doc' and 'Soya Oil'.