2013 (7) TMI 1127

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..... s challenge to order dated 22.02.2012, passed by the Income Tax Appellate Tribunal Chandigarh Bench 'A', Chandigarh, setting aside the assessment order, passed by the Commissioner of Income Tax (Appeals)-I, Ludhiana, on the following substantial questions of law: - 1. Whether on the facts and circumstances of the case, the Hon'ble ITAT was right in holding the decision of Ld. CIT(A .....

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..... Holdings Ltd. Chandigarh Road, Ludhiana, decided on 25.01.2013, and the second substantial question of law has been answered in favour of the assessee by the Hon'ble Supreme Court in Hero Exports Versus Commissioner of Income Tax , Civil Appeal Nos.5315 5317 to 5319 of 2007, decided on 20.11.2007. Counsel for the revenue despite his attempt to distinguish the aforementioned judgments, h .....

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