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2015 (1) TMI 661 - HC - Income TaxCash credit - ITAT deleted addition - Held that:- From a perusal of the order passed by the CIT (Appeals) as well as the Tribunal, we find that the issue as raised is a pure question of fact as has been concurrently found by the CIT (Appeals) and the Tribunal. Accordingly, there being no infirmity in the above order of the Tribunal, the first question of law is answered in favour of the assessee. - Decided against revenue. Rule 46A - whether ITAT is right in law in not considering the fact that Rule 46A had been violated by upholding the action of the CIT Appeals? - Held that:- Insofar as the second question of law is concerned, since the procedure prescribed under the Act has been complied with, the second question of law is also answered in favour of the assessee. - Decided against revenue.
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