2017 (2) TMI 388

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.... 260A of the Income Tax Act, 1961 (the Act) challenges the order dated 26th June, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order is in respect of Assessment Year 2005-06. 2. This appeal raises the following question of law for our consideration : "(i) Whether on the facts and in the circumstance of the case and in law, the Tribunal was justified in holding t....