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2016 (10) TMI 1049 - HC - Income TaxIgnoring the second provision to Section 158BFA - Tribunal allowed the respondent assessee's appeal by following its order in the case of Super Metal Industries Vs. Deputy Commissioner of Income Tax (2008 (8) TMI 385 - ITAT BOMBAY-E) - Held that:- The appellant has filed an affidavit dated 22nd October, 2016 of one Mr. M.P. Ramteke, Assistant Commissioner of Income Tax. The affidavit states that the amount of ₹ 10,000/as directed has been paid to the Maharashtra State Legal Services Authority. It further states that they are unable to locate the papers and proceedings with regard to the decision of the Tribunal in the case of Super Metal Industries Therefore, Revenue is not able to put any facts on record in respect of the order of the Tribunal in Super Metal Industries (supra) particularly whether it was accepted or not. In the above view, it must be inferred that the same has been accepted as no evidence of it being challenged in Court or even any distinguishing features on facts are pointed out to us. No substantial question of law
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