2000 (11) TMI 94

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....This appeal on behalf of the Commissioner of Income-tax, Patna, is against the order of the Income-tax Appellate Tribunal, dated February 12, 1999, whereby and whereunder the Departmental appeals were dismissed. Learned counsel for the appellants only contended that the learned Tribunal has erred in law while rejecting the appeal. Because, in view of the provisions of section 176(3A) of the Inc....