2017 (11) TMI 1872

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....or the respondent. P.C.: Heard the learned counsel for the appellant. While allowing the appeal preferred by the assessee, the Income Tax Appellate Tribunal (for short "Appellate Tribunal"), in paragraph­5 of the impugned judgment and order has held thus: "5. We have carefully perused the assessment order and the order of the First Appellate authority. We find that the Tribunal in ITA No.3....