2014 (1) TMI 1873

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....appearing on behalf of the appellants and with his assistance, we have perused the assessment order and the order passed by the Commissioner of Income Tax (Appeals)-I, Pune, dated 07/11/2007 and 20/11/2007. We have also perused the order passed by the Income Tax Appellate Tribunal (ITAT). 2. The Tribunal, has held that in the peculiar facts of the case, no income accrued to the assessee - AOP (As....