2017 (4) TMI 1382

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....For the Respondent. JUDGMENT P.C. 1 Heard both sides. 2 We are informed that similar questions are treated as substantial questions of law and admitted. The appeal is, therefore, admitted on the following substantial questions of law: (1) Whether on the facts and circumstances of the case and in law, the Hon'ble ITAT was justified in directing the Assessing Officer to allo....