2015 (8) TMI 464

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....lant Mr. Ravish Sood, Advocate, for the respondent JUDGEMENT S. J. Vazifdar, Actg. C. J.- The appeal is liable to be dismissed only on the ground that it is not maintainable in view of the judgment of the Division Bench of this court in Rani Paliwal v. CIT [2004] 190 CTR (P&H) 566. The Division Bench held that an appeal under section 260A of the Income-tax Act, 1961 (in short "the Act"....