COMMISSIONER OF INCOME TAX, FARIDABAD Vs. DINESH JAIN

JUDGEMENT

(1.) For the reasons mentioned in the application, delay in re -filing the appeal is condoned.

(2.) REVENUE has preferred this appeal under Section 260 -A of the Income Tax Act, against the order dated 08.06.2007 passed by the Income Tax Appellate Tribunal, Delhi Bench T, New Delhi in ITA No. 4702/DEL/2005 for the assessment year 1997 -98, proposing to raise following substantial question of law: -

(3.) WE have heard learned counsel for the Revenue and perused the record.