ABHISHEK INDUSTRIES LIMITED Vs. COMMISSIONER OF INCOME-TAX

JUDGEMENT

(1.) For the reasons stated in the application, delay of 54 days in filing the appeal is condoned.

(2.) The application stands disposed of.

(3.) This appeal by the assessee is directed against order dated 15.4.2005, passed by the Income Tax Appellate Tribunal, Chandigarh Bench (for short, 'the Tribunal') in I.T.A. No. 726/Chandi/2001, for the assessment year 1998-99, raising following substantial questions of law: