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2013 (8) TMI 1060 - ITAT CHANDIGARH
Extract:
.......es and the same is dismissed. Even otherwise both the issues raised by way of the present application are factual and the same cannot be raised under the garb of application under Rule 27 of Income Tax Appellate Tribunal Rules. 27. In the result, appeal of the revenue is allowed. Order Pronounced in the Open Court on this 30t h day of August, 2013.