2021 (7) TMI 1453

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..... . Khaitan, Sr. Adv., Ms. Nilanjana Banerjee Pal, Adv. ORDER The Court: This appeal has come up for admission. The substantial question of law framed by the appellant is as follows: "Whether on the facts and in the circumstances of the case the Learned Income Tax Appellate Tribunal "A" Bench erred in law as well as in facts in deciding the appeal in favour of the Assessee when it is evident tha .....

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..... ntial question of law. Further, in ITAT 84/2017, the identical question of law was framed along with other questions of law. The appeal was admitted by a coordinate Bench by an order dated November 7, 2019 on the other questions of law but not on the question of law which has been framed in the present appeal. In view of the aforesaid, we are unable to admit this appeal. The appeal being ITAT 1 .....

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