2018 (6) TMI 1748

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.... For the respondent : Mr. Suresh Kumar. P.C. [1] This appeal under section 260 A of the Income Tax Act, 1961 (Act) from the order dated 10th June 2003 of the Income Tax Appellate Tribunal was admitted on 14th December 2004 on the following substantial question of law:- "Whether on the facts and in the circumstances of the case and in law, the Income tax Appellate Tribunal was right in holding....