2017 (5) TMI 639

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....adha Rangaswamy and Ranjeeta Rohatgi 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....