2019 (12) TMI 322

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.....C. : Heard. 2. This appeal under section 260-A of the Income Tax Act, 1961 (Act), challenges the order dated 29 April 2016 passed by the Income Tax Appellate Tribunal (Tribunal). The impugned order dated 29 April 2016 is in respect of assessment year 1998-99. 3. The Revenue has urged the following questions of law for our consideration: "(a) Whether on the facts and circumstances of the ....