2016 (2) TMI 1367

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....>Income Tax<br>Hon&#39;ble Mr. Justice S. Ravindra Bhat And Ms. Justice Deepa Sharma For the Appellant : Sh. Jagat Arora, Advocate For the Respondent : Sh. Mohan Lal Sharma, Sh. Vijay Kaushal an....

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....relief which the applicant may be eligible and entitled to claim, having regard to the provisions of Section 89 of the Income Tax Act, 1961 for spread-over of the income tax liability (calculated on l....