2008 (3) TMI 749

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..... he Income Tax Appellate Tribunal, Delhi Bench F in ITA No. 2657/Del/2006 relevant for the Assessment Year 2002-2003. The Assessee received a cheque dated 22nd April, 2002 for which it gave a receipt on 31st March, 2002. In other words, the cheque was a post-dated cheque. According to the Revenue, the cheque amount fell foul of Section Section 13(2)(b), (d) and (h) of the Income Tax Act, 19 .....

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