2023 (8) TMI 1075

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....hri Siddharth Sharma - Advocate For the Respondent : None ORDER The Revenue has approached this Court by preferring this appeal u/S 260A of the Income Tax Act in regard to the dispute pertaining to assessment year 2012-13 proposing following substantial questions of law: 1. Whether on the facts and within the legal spectrum of the case, Hon'ble ITAT has erred in upholding the decision of ....

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....he learned ITAT has erred in law by ignoring the law laid down on the appreciation of evidence in the instant matter ? 6. Whether, the ITAT has applied the relevant law by ignoring the suppression of sales of iron ore and the legal principles arising therefrom ? 7. Whether, the suppression rate that was worked around 20% has been ignored by the ITAT in accordance with law or not ? 8. Whether....