2022 (4) TMI 1649

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....OURABLE MR. JUSTICE J.B.PARDIWALA 1 We have heard Ms. Kalpana Raval, the learned Senior Standing Counsel appearing for the Revenue. 2 This Tax Appeal at the instance of the Revenue is admitted on the following substantial questions law: "[i] Whether on the facts and circumstances of the case and in law, the Hon'ble Tribunal had erred in holding that the order passed by the AO is neither erron....