- (1.) Delay condoned.
(2.) Leave granted.
(3.) The appeals shall be heard by a Bench of three learned judges in view of the apparent conflict between the judgments of Benches of two judges of this court in M.P. Co-operative Bank Ltd. V/s. Addl. CIT, 1996 218 ITR 438 and CIT V/s. Bangalore District Co-operative Central Bank Ltd., 1998 233 ITR 282.;