2011 (2) TMI 129

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....ellant.   ADARSH KUMAR GOEL, J.   This appeal has been preferred by the revenue under Section 260-A of the Income Tax Act, 1961 (for short, "the Act") against the order of the Income Tax Appellate Tribunal, Amritsar in I.T.A. No.503/(ASR/2000 for the assessment year 1998-99 proposing following substantial questions of law:-   "I. Whether on the facts and in the circumstance....