2017 (7) TMI 1411

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....er Section 260A of the Income Tax Act, 1961 (Act) challenges the order dated 19th December, 2016 passed by the Income Tax Appellate Tribunal (Tribunal). The impugned order relates to Assessment Year 2006-2007. 2. The Revenue has urged the following substantial questions of law for our consideration:- (A) Whether on the facts and circumstances of the case and in law, the learned ITAT erred in de....

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.... required to assess or reassess the total income of 6 assessment years as per provisions of Section 153A(1)(b) of the Act?. (C) Whether on the facts and in the circumstances of the case and in law, the learned ITAT has erred in not deciding the issue on merits without taking into consideration the decision of the Pune ITAT in the case of Kranti Realtors P. Ltd. (ITA No.2021 to 2023/PN/2013 dated....