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2014 (3) TMI 1126

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.... GOKANI) 1. Following substantial question of law is raised in the present Tax Appeal challenging the order of the Income Tax Appellate Tribunal ("the Tribunal" for short) dated 30.8.2013:- "Whether,in the facts and circumstances of the case, learned ITAT has erred in law in allowing the appeal of the assessee against the order of CIT(A) confirming the order passed by the Assessing Officer u/s.....