2018 (12) TMI 1952

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..... RABLE MS.JUSTICE HARSHA DEVANI) 1. Heard Mr. J. P. Shah, Senior Advocate, learned counsel with Mr. M. J. Shah, learned advocate for the appellant. 2. ADMIT. The following substantial questions of law arise for consideration. (i) Whether on the facts and in the circumstances of this case, the Income Tax Appellate Tribunal was justified in upholding the validity of the proceedings under section .....

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