2013 (12) TMI 1545

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....he present appeal has been filed by the Department under Section 260A of the Income Tax Act, 1961, against the judgment and order dated 27.01.2005, passed by the Income Tax Appellate Tribunal, Lucknow in I.T.A. No. 493/Alld/99, for the assessment year 1994- 95. The brief facts of the case are that in the instant case, the AO found that there was violation of Section 269SS/269T of the Act. So, h....