2013 (2) TMI 798

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....KIL KURESHI) Revenue is in appeal against the judgment and order of the Income Tax Appellate Tribunal dated 20.04.2012, raising following substantial questions of law for our consideration: "(i) "Whether on facts and in the circumstances of the case, the decision of Hon'ble ITAT is not perverse on facts in setting aside CIT(A)'s order and in restoring the issue in respect of ad....

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....nce in support of such contention either before the CIT(A) or before the ITAT?" (iii) "Whether on facts and in the circumstances of the case, Hon'ble ITAT has erred in directing to give benefit of telescoping even in respect of recurring deposit accounts and thus restoring the issue in respect of addition made of Rs. 2,39,028/- made on a/c of bank deposits to the file of A.O.? Havi....