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2017 (4) TMI 1582

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..... was perverse, having been arrived at without any evidence and in total disregard, inter alia of the written submission filed by the Department. iii. Whether on the facts and in the circumstances of the case, the order of the learned ITAT was erroneous in law in failing to take judicial notice of the fact that the order of CIT(A) upheld by it, referred to and relied on provisions of Sec.10(23C) .....

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..... This Income Tax Appeal is admitted on the following substantial question of law: ii. Whether on the facts and in the circumstances of the case, the order of the learned ITAT w as erroneous in law in so far as its finding that there was no material to controvert the conc lusion of CIT(A) was perverse, having been arrived at without any evidence and in total disreg ard, inter alia of the writte .....

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