2019 (9) TMI 816

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..... USTICE J.B.PARDIWALA) 1. This Tax Appeal under Section 260A of the Income Tax Act, 1961 (for short "the Act, 1961") is at the instance of the Revenue and is directed against the order passed by the Income Tax Appellate Tribunal (for short "the Tribunal"), "D" Bench, Ahmedabad dated 04.02.2019 in the ITA No.292/Ahd/2011 for the Assessment Year 2007-08. 2. The Revenue has proposed the following .....

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..... ing for the Revenue and having gone through the materials on record, we are of the view that none of the two questions as proposed by the Revenue could be termed as substantial questions of law. Both the questions proposed are pure questions of fact. The Revenue, after due consideration of all the relevant aspects, has recorded the finding of fact in favour of the assessee. 4. In the overall vie .....

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