2007 (8) TMI 747

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..... F in ITA No. 507/Delhi/2003 relevant for the assessment year 1999-2000. 2. After hearing learned counsel for the parties, the following substantial question of law was framed on 17-10-2006 :- (i )Whether ITAT was justified in law in holding that in view of absence of the Income-tax Authority i.e. Additional Commissioner in the definition contained in section 2(7A) of the Act, an Additio .....

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