2015 (12) TMI 1181

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....ubmitted by Mr. Poddar, learned senior advocate for the respondent/assessee that there is a typographical error in the question formulated at the time admission of the appeal. The word "not" appearing in the second line of the question has gone down by mistake, which is not disputed by Mr. Sinha, learned advocate for the appellant/revenue. Accordingly, the question is corrected and is as under: ....

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....nal, while delivering the order under challenge, has relied on the order of the Tribunal in Amardeep Singh Dhanjal, which has been upheld by this Court in ITA 39 of 2010 which is not disputed by Mr. Sinha. Heard Mr. Poddar, learned senior advocate and Mr. Sinha, learned advocate for the respective parties. Since we find that the issue stands covered by the judgments delivered in ITA 39 of 20....