2016 (2) TMI 1195

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....ellant has challenged correctness of the order dated  16th  January 2013 passed by the learned CIT(A) in the matter of assessment under section 143(3) of the Income Tax Act, 1961, for the assessment year 2009-10   2.When this was called out, we noticed that the amount of tax involved in this appeal is only Rs. 40,430.  Learned counsel for the assessee fairly submitted that his....