(1.) Heard Mr.Akhileshwar Sharma, learned standing counsel, Revenue for the appellant.
(2.) This appeal has been preferred by the Revenue under Section 260A of the Income Tax Act, 1961 (briefly "the Act" hereinafter) against the order dated 3rd November, 2016 passed by the Income Tax Appellate Tribunal, "D" Bench, Mumbai (briefly "the Tribunal" hereinafter) in Income Tax Appeal No.7773/Mum/2014 for the assessment year 2010-
(3.) Revenue has preferred this appeal projecting the following question as substantial question of law:-