Ajay Tewari, J. - (1.) CM. No. 18192 -CII of 2007
(2.) FOR the reasons mentioned in the application, delay of 12 days in refiling the appeal is condoned. Cm stands disposed of. FT Appeal No. 379 of 2007
(3.) THIS appeal has been filed under Section 260A of the IT Act (hereinafter referred to as 'the Act') by the Revenue against the order dt. 29th Sept., 2006 passed by the Income Tax Appellate Tribunal, Delhi Bench 'F' New Delhi (hereinafter referred to as 'the Tribunal') in IT(SS)A No. 349/Del/2002 for the block assessment period 1st April, 1990 to 17th Aug., 2000 proposing following substantial questions of law: (i) Whether on the facts and circumstances of the case, the Tribunal was correct in law in confirming the order of the learned CIT(A) in partially deleting interest levied under Section 158BFA(1) of the IT Act, in respect of taxes paid upto the deemed due date of filing the block return ? (ii) Whether on the facts and circumstances of the case, the Tribunal was correct in law in deleting the surcharge levied under proviso to Section 113 on the ground that search had taken place in the case of the assessee prior to the insertion of the proviso w.e.f. 1st June, 2002?;