2008 (2) TMI 323

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..... s delivered by SATISH KUMAR MITTAL, J. - The instant appeal filed by the revenue is directed against the order dated 08.08.2005 passed by the Income Tax Appellate Tribunal, Chandigarh Bench "A" Chandigarh (hereinafter referred to as 'the ITAT') in ITA No.679/Chandi/2002 in case of the respondent for the Assessment Year 1998-99 by raising the following substantial question of law:- "Whether on th .....

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..... rder of the Commissioner of Income Tax (Appeals), the revenue preferred an appeal before the ITAT, who vide order dated 08.08.2005 dismissed the same while taking into consideration its earlier decision dated 18.02.1993 on the similar issue passed in the case of Raj & Sen Deeps Ltd., Ludhiana vs. A.C.I.T., Ludhiana in ITA No.1853/Chandi/1992 for the Assessment Year 1989-90. 3. Shri Bansal, learne .....

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