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2021 (9) TMI 1528

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.... / Order / Decisions)<br>Dated:- 14-9-2021<br>I.T.A. NO. OF 171/2021 - -<br>Income Tax<br>THE HON'BLE MRS. JUSTICE S. SUJATHA AND THE HON'BLE MR. JUSTICE RAVI V. HOSMANI For the Appellant : SRI. NE....

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....r of Income Tax and another reported in (2021) 432 ITR 471 (SC). 2. Learned counsel for the respondents - revenue could not dispute the same. 3. In view of the aforesaid, the substantial questio....