2018 (2) TMI 2064

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....URABLE Mr. JUSTICE AKIL KURESHI) Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal, Ahmedabad ["Tribunal" for short] dated 26th April 2017, raising the following question for our consideration :- "Whether the Appellate Tribunal is right in law and on facts in holding that in an assessment under Section 153A of the Act, addition cannot be made if no inc....