RAKESH KUMAR GARG, J. - (1.) C . M. No. 18809 -CII of 2007
(2.) FOR the reasons stated in the application, delay of 263 days in refiling the appeal is condoned.
(3.) CM stands disposed of. IT Appeal Nos. 391 and 602 of 2007 This judgment will dispose of IT Appeal Nos. 391 and 602 of 2007 as in both the appeals the same question of law is being raised by the Revenue on similar facts against the orders passed by the Tribunal.;