2014 (7) TMI 521

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d with the impugned judgment and order dated 02.01.2014 passed by the learned Income Tax Appellate Tribunal, Rajkot Bench, Rajkot (hereinafter referred to as "Tribunal") in ITA No.575/RJT/2012 for Assessment Year 200506, the Revenue has preferred the present tax appeal with the following proposed substantial question of law. "(A). Whether on the facts and in the circumstances of the case, ITAT is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... - appellant is of the opinion that the aforesaid aspect has not been dealt with and considered by the learned Tribunal, it will be open for the appellant to prefer / submit rectification application and point out what is stated in the present appeal. [4.0] In view of the above, present tax appeal is not entertained at this stage. As and when such rectification application is submitted, the same b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X