2009 (4) TMI 84

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....r the Appellant. S/Shri V. Shekhar, Sr. Advocate, Ms. Rachana Srivastava, S. Wasim A. Qadri, Mohd. Noorullah, Ms. Himani Jodoun, Ms. Vanita and Mrs. Anil Katiyar, Advocates, for the Respondent. [Order]. - Leave granted. 2. Having heard learned counsel on both sides, we are of the view that an important question of law does arise in this case, namely, whether an assessee comes within the definit....