2017 (10) TMI 1683

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....ellant : (By Sri Y V Raviraj, Advocate) For the Respondent : (By Sri Gangadhar J.M., Advocate) JUDGMENT This appeal is filed by the revenue under Section 260A of the Income Tax Act, 1961 (for short 'the Act') challenging the order of the Income Tax Appellate Tribunal dated 18.08.2015 in ITA No.263/PNJ/2015, raising the following substantial question of law "Whether the Tr....

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....t concluded was erroneous as well as prejudicial to the interest of the revenue. It was held by the Commissioner that the claim made under Section 80P(2)(d) was allowed by the assessing officer without due verification of the facts and records. The appeal preferred by the assessee against the said order before the Income Tax Appellate Tribunal came to be allowed relying upon the case of the assess....