2016 (1) TMI 1169

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..../b M/s. S.P. Mehta & Co. P.C. 1. This Appeal under Section 260A of the Income Tax Act, 1961 (the Act) challenges the order dated 20th March, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order is in respect of Assessment Year 200405. 2. This appeal raises the following questions of law for our consideration : (a) Whether on the facts and in the circumsta....