COMMISSIONER OF INCOME TAX Vs. SANMAC MOTOR FINANCE LIMITED

JUDGEMENT

(1.) The revenue on appeal against the order of the Income Tax Appellate Tribunal, Madras 'C' Bench, dated 17.04.2008 in ITA Nos. 12, 11 ,13, 14, 15 and 16/Mds/2007 in respect of assessment years 1992-93 to 1997-98 by formulating the following questions of law:

(2.) Whether on the facts and circumstances of the case, the Tribunal was right in holding that the Commissioner (Appeals) was right in condoning the delay of 1826 days in filing appeal before him?

(3.) Whether on the facts and circumstances of the case, the Tribunal was right in holding that the finance charges and related interest is not assessable to interest Tax Act by merely stating that the order of the CIT(A) need not be interfered with?.