(1.) This Appeal under Sec. 260A of the Income Tax Act, 1961 (the Act), challenges the order dated 5th Feb., 2014 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order dated 5th Feb., 2014 is in respect of Assessment Year 200607.
(2.) The Revenue urges the following questions of law for our consideration:
(3.) Re Questions (a), (b), (d) & (i) :-