2014 (10) TMI 934

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....a, Advs. JUDGMENT N. Kumar, J. Sri A Shankar, learned counsel takes notice for the respondent. 2. The revenue has preferred this appeal against the order passed by the tribunal. The substantial question of law that is raised in this appeal is as under: "Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in holding that the Commissioner of I....