2021 (7) TMI 1453

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.... Khaitan, Sr. Adv., Ms. Nilanjana Banerjee Pal, Adv. ORDER The Court: This appeal has come up for admission. The substantial question of law framed by the appellant is as follows: "Whether on the facts and in the circumstances of the case the Learned Income Tax Appellate Tribunal "A" Bench erred in law as well as in facts in deciding the appeal in favour of the Assessee when it is evident that....