2010 (9) TMI 169

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....for the appellant. ADARSH KUMAR GOEL, J. 1. This appeal has been preferred by the assessee under Section 260-A of the Income Tax Act, 1961 (for short, "the Act") against the order dated 18.12.2009 of the Income Tax Appellate Tribunal, Chandigarh in I.T.A. No.414(ASR)/2009 for the assessment year 2006-07 proposing to raise following substantial questions of law:- "I Whether on the facts an....