2014 (7) TMI 521

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.... with the impugned judgment and order dated 02.01.2014 passed by the learned Income Tax Appellate Tribunal, Rajkot Bench, Rajkot (hereinafter referred to as "Tribunal") in ITA No.575/RJT/2012 for Assessment Year 200506, the Revenue has preferred the present tax appeal with the following proposed substantial question of law. "(A). Whether on the facts and in the circumstances of the case, ITAT is ....