2018 (1) TMI 1348

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..... RDER P.C: These Appeals under Section 260A of the Income Tax Act, 1961 (the Act), challenge the common order dated 2nd May, 2014 passed by the Income Tax Appellate Tribunal (the Tribunal). The common impugned order dated 2nd May, 2014 is in respect of Assessment Years 199697 and 199798. 2 Revenue urges the following common questions of law, for our consideration: "(a) Whether in the facts and .....

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..... No. 330 of 2012) rendered on 23rd July, 2017. (ii) In view of the above, the question as framed does not give rise to any substantial question of law. Thus, not entertained. 4 Re Question (b): Appeal admitted on the substantial question of law at (b). 5 Registry is directed to communicate copy of this order to the Tribunal. This would enable the Tribunal to keep papers and proceedings relati .....

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