2017 (4) TMI 1284

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....espondent. P.C:This Appeal under Section 260A of the Income Tax Act, 1961 (the Act), challenges the order dated 28th March, 2014 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order dated 28th March, 2014 is in respect of Assessment Year 200304. 2 The Revenue urges the following reframed question of law for our consideration: " Whether on the facts and in the ....