2013 (12) TMI 840

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....er : Honourable Mr. Justice M. R. Shah) [1] Being aggrieved and dissatisfied with the impugned judgment and order dated 15.02.2013 passed by the learned Income Tax Appellate Tribunal (hereinafter referred to as "the ITAT") in ITA No.253/Ahd/2010, for A.Y. 2006-07, the assessee has preferred the present appeal to consider following proposed substantial questions of law. (A) Whether on the fac....

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....d the appeal preferred by the revenue. Therefore, relying upon the decision of this Court in the case of Dattani and Co. Vs. Income Tax Officer in Tax Appeal No.847 of 2013 with allied matters, it is requested to remand the matter to the learned Tribunal to consider the appeal afresh in accordance with law and on merits considering and/or dealing with the decisions cited by the assessee before the....

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....e learned Tribunal. However, none of them have been dealt with and/or discussed and/or appreciated by the learned Tribunal, while passing the impugned order. In para-9, the learned Tribunal has observed that "due to these reasons, the case laws relied upon by the assessee do not come to its rescue". Except the above, there is no appreciation and/or consideration by the learned Tribunal with respec....