2017 (5) TMI 639

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... JUDGMENT 1. We have heard the learned counsel for the parties and perused the impugned order dated December 14, 2005 CIT v. Smt. Rekha Bai [2007] 289 ITR 351 (Mad), passed by the High Court of Judicature at Madras. The High Court has dismissed the appeal filed under section 260A of the Income-tax Act, 1961 on the ground that no substantial question of law arises. 2. Learned counsel appearing fo....