2020 (5) TMI 599

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....ppellant Revenue states that the respondent has been served and undertakes to file affidavit of service within one week from today. 2. This appeal under Section 260A of the Income Tax Act, 1961 (the Act) challenges the order dated 13th April, 2016 passed by the Income Tax Appellate Tribunal (Tribunal). The appeal relates to Assessment Year 2006-07. 3. The Revenue has urged the following ques....

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....ce upon the decision of Jharkhand High Court in the case of CIT v. Tata Robin Fraser Ltd. [2012] 26 taxmann.com 15/211 Taxman 257 incorrectly while rejecting the respondent assessee's appeal. Prima facie, we do not find any issue of abandonment of a project either in the order of the Assessing Officer or the order of the CIT(A). We also do not find any reference to the decision of the Jharkhan....