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JUSTICE AVNEESH JHINGAN Present: Mr. Yogesh Putney, Advocate for the appellant. Mr. Alok Mittal, Advocate for the respondent. **** AJAY TEWARI, J. (Oral) [1] This appeal has been filed under Section 260A of the Income Tax Act, 1961 against the order dated 30.05.2008 of the Income Tax Appellate Tribunal, Chandigarh passed in ITA No.611/CHD/2006 for the assessment year