Commissioner Of IncomeTax v. Mahavir .
Mahavir Spinning Mills Ltd. Adarsh Kumar Goel, J.:— Delay in refiling the appeal is condoned. 2. The Revenue has preferred this appeal under section 260A of the Incometax Act, 1961 (for short "the Act"), against the order of the Incometax Appellate Tribunal, Chandigarh Bench "A", Chandigarh, passed in No. /2004 ...