2013 (3) TMI 856

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....or our consideration:- "(a) Whether on the facts and in the circumstances of the case and in law, the Tribunal was right in dismissing the appeal of the Revenue on the grounds that this Court has upheld the order of the Tribunal quashing the order of the CIT-19, Mumbai under Section 263 of the Income Tax Act, 1961 relying on the which the assessment order was passed, ignoring the fact tha....