2020 (1) TMI 1136

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....njan Bhattacharjee, Advocate And Ms. Aesa Dey, Advocate for the appellant Mr. P. K. Bhowmick, Advocate And Mr. Madhu Jana, Advocate for the respondent ORDER The Court: Having heard learned counsel for the parties, we think that the following substantial question of law has arisen out of the order of the tribunal dated 14 September 2018 in ITA 2225/Kol/2017 for the assessment year 2013-14.....