2016 (12) TMI 353

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....t, for the Respondent ORDER P. C. This appeal under Section 260A of the Income Tax Act, 1961 ("the Act") challenges the order dated 23 October 2013 passed by the Income Tax Appellate Tribunal ("Tribunal"). The impugned order relates to Assessment Year 2007-08. 2. The Revenue urges the following question of law for our consideration : "Whether on the facts and in the circumstances of the case....

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....ins on transfer of leasehold rights in land and buildings. 4. Mr. Kotangale, learned Counsel for the Revenue, states that the Revenue has not preferred any appeal against the decision of the Tribunal in the case of Atul Puranik (supra). Thus, it could be inferred that it has been accepted. Our Court in DIT vs. Credit Agricole Indosuez 377 ITR 102 (dealing with Tribunal order) and the Apex Court i....