2018 (3) TMI 1208

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....I) 1. Revenue is in appeal against the judgement of the Income Tax Appellate Tribunal dated 21.10.2016 raising following questions for our consideration: "A. Whether the Appellate Tribunal is correct in law and on facts in not considering the statement of Shri Mukesh M Chokshi taken on oath u/s. 132(4) of the Act and is binding as evidence or not? B. Whether the Appellate Trib....