2021 (1) TMI 1160

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....ITA No. 31 of 2014 - -<br>Income Tax<br>Mr. Justice Rajesh Bindal And Hon'ble Mr. Justice Aniruddha Roy, JJ. For the Appellant : Mr. P. K. Bhowmik, Advocate. For the Respondent :Mr. J.P. Khaitan, Se....

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.... counsel for the appellant submitted that in view of Circular No.17/2019 F.No.279/Misc.142/2007-ITJ(Pt.) issued by Government of India, Ministry of Finance, Department of Revenue, Central Board Direct....