IN THE HIGH COURT OF DELHI AT NEW DELHI 
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         ITA 947/2006  
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 COMMISSIONER OF INCOME TAX          ..... Appellant 
 Through Ms. Prem Lata Bansal with 
 Mr. Vishnu Sharma, Adv. 
 . 
 versus 
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 RAJENDER KUMAR GUPTA                ..... Respondent 
 . 
 . 
 Through Mr. B.N. Goswami, Adv. 
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 CORAM: 
 HON'BLE MR. JUSTICE VIKRAMAJIT SEN 
 HON'BLE DR. JUSTICE S. MURALIDHAR 
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 O R D E R 
                               19.10.2006 
 Admit. 
 The following substantial question of law is framed:- 
 Whether ITAT was correct in law in holding that the order passed by Assessing 
 Officer was not erroneous and prejudicial to the interest of Revenue so as to 
 invoke powers under section 263 of the Act? 
 Paper-Book be filed as per Rules. 
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 . 
 VIKRAMAJIT SEN, J 
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 . 
 . 
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 S. MURALIDHAR, J 
 OCTOBER 19, 2006 
 Tp 
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