Bench: : The Hon’Ble Justice T.S. Sivagnanam
B” Bench, Kolkata (the Tribunal) in ITA No. 1677/Kol/2011 for the assessment year 2007-08. The revenue has framed the following substantial question of law for consideration :- i) Whether on the facts and in the circumstances of the case the Learned Tribunal was justified in law in upholding the order of the CIT(A) in deleting the additions