2013 (11) TMI 72

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.... R. Shah) 1.00. Present Tax Appeal has been preferred by the appellant - revenue challenging the impugned judgement and order dated 5/10/2012 passed by the Income Tax Appellate Tribunal (hereinafter referred to "as the ITAT" in ITA No.3826/Ahd/2008 with respect to AY 2005-2006 on the following substantial questions of law : "A. Whether on the facts and circumstances of the case and in law, the H....

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....f of the appellant - revenue has submitted that the issues in question are squarely covered by the recent decision of the Division Bench of this Court in Tax Appeal No.905 of 2012 and other allied appeals dated 2/5/2013. It is submitted that the said judgement and order passed by the Division Bench in Tax Appeal No.905 of 2012 and other allied appeals, the Division Bench has held that the decision....