2013 (7) TMI 1129

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....r ORDER Heard Sri Shambhu Chopra, learned counsel for the department and Sri Rishi Raj Kapoor, learned counsel for the assessee respondent. In the memo of appeal only the following substantial question of law has been proposed for consideration:- "Whether on the facts and in the circumstances of the case, the Tribunal is justified in law in directing the CIT to grant registration u/s ....

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.... in the required manner. On appeal, the Income Tax Appellate Tribunal by the order under the appeal has allowed the appeal. The learned standing counsel for the department submits that in view of the finding recorded by the Commissioner of Income Tax and in view of the Assessing Officer's feedback report, the Tribunal was not justified in interfering with the order of the Commissioner of Inc....