2017 (4) TMI 1576

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..... der Section 260A of the Income Tax Act, 1961 (the Act), challenges the order dated 28th February, 2014 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order dated 28th February, 2014 is in respect of Assessment Year 2009-10. 2 The Revenue urges the following question of law for our consideration: "(a) Whether on the facts and in the circumstance of the case and in law, .....

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..... ot to press the question (a) as proposed. (ii) In view of the above submission, no question for our consideration arises. Thus, not entertained. 4 Reg Questions (b) & (c): (i) Mr. Malhotra, learned Counsel appearing for the Revenue very fairly states that the impugned order of the Tribunal had placed reliance upon its order dated 31st January, 2014 in the case of same Respondent Assessee for .....

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