2014 (1) TMI 1089

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....nt appeal under section 260-A of the Income Tax Act, 1961 has been preferred by the Department against the judgment and order dated 08.06.2007 passed by the Income Tax Appellate Tribunal, Lucknow in Income Tax Appeal No.807/Luc/1998 for the Assessment Year 1994-95. On 17.01.2008, a Co-ordinate Bench of this Court has admitted the present appeal on the following substantial questions of law : 1.W....

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....nts continued unhindered till the assessment as per the original lease deed and the assessee having failed to produce any agreement to the contrary, including in support of his contention that the lease was on month to month basis? 4.Whether on the facts and circumstances of the case the Income Tax Appellate Tribunal was justified in deciding the appeal without distinguishing the judgment of the ....

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....IT (A) has confirmed the order of the A.O. but the Tribunal has accepted the plea of the assessee. Being aggrieved, the department has filed the present appeal. With this background, heard Sri Alok Mathur, learned counsel for the department and perused the pleadings of the Appeal. None appeared for the assessee even in the revised call. After hearing the learned counsel and on perusal of record,....