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2014 (12) TMI 849 - HC - Income TaxSurrender made can be considered as voluntary or not - Held that:- The Tribunal has confirmed the finding of fact which has been arrived at by the CIT (A) - The only submission which was urged was that in view of the lapse of two years between the date of original assessment and the date of revised computation, the surrender cannot be regarded as voluntary – there was no substance in the submission - the submission requires the Court to re-appreciate the factual material which is impermissible – as such no substantial question of law arises for consideration – Decided against revenue.
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