IN THE HIGH COURT OF DELHI AT NEW DELHI 
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         ITA 820/2010  
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 COMMISSIONER OF INCOME TAX         ..... Appellant 
 Through       Ms. Sonia Mathur, Advocate 
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 versus 
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 SUDHIR MALIK                     ..... Respondent 
 Through       None 
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 CORAM: 
 HON?BLE THE CHIEF JUSTICE 
 HON'BLE MR. JUSTICE MANMOHAN 
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 O R D E R 
                      16.07.2010 
 CM 11714/2010 
 Allowed, subject to all just exceptions. 
 CM 11715/2010 
 This is an application for condonation of delay in re-filing the appeal. 
 Having heard Ms. Sonia Mathur, learned counsel for the appellant and regard 
 being had to the averments made in the application, we find sufficient cause for 
 condonation of delay and accordingly, delay in re-filing the appeal is condoned. 
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 Accordingly, application stands disposed of. 
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 ITA 820/2010 
 The present appeal preferred under Section 260A of Income Tax Act, 1961 
 (for brevity ?Act?) is admitted on the following substantial questions of law:- 
 1. Whether the Income Tax Appellate Tribunal (for short ?tribunal?) has 
 correctly interpreted the relevant statutory provisions in the context of facts 
 of the present case to hold that  the  assessment   framed  by  the  assessing 
 officer  was beyond the limitation prescribed under Section 158BE of the Act? 
 2. Whether on the facts of the present case, limitation was correctly held to 
 begin from 4th January, 2001 by the CIT(A) and the consequential assessment 
 framed on 31st January, 2003 was rightly held to be fully in accordance with 
 law? 
 3. Whether in view of the amendment made in the provisions under  Section 
 132(1) of  the  Act by the Finance Act, 2009, 
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 the tribunal was justified in law in holding that the search warrant issued by 
 the Additional Director of Income Tax (Investigation) was invalid? 
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 Issue notice. 
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 CHIEF JUSTICE 
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 MANMOHAN, J 
 JULY 16, 2010 
 rn 
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 ITA 820/2010                                                               Page 
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 #12 
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